Decision 970/QD-TCT on Tax Inspection Process (Effective from 14/07/2023)

DECISION

ISSUES TAX INSPECTION PROCESS

GENERAL DEPARTMENT OF DEPARTMENT OF TAXES

Pursuant to the June 13, 6 Law on Tax Administration and guiding documents;

Pursuant to the Law on Handling of Administrative Violations dated June 20, 6 and its amendments, supplements and implementation guidelines;

Pursuant to the Prime Minister's Decision No. 41/2018/QD-TTg dated September 25, 9 defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to Decision No. 15/2021/QD-TTg dated March 30, 3 of the Prime Minister amending and supplementing Decision No. 2021/41/QD-TTg dated September 2018, 25 stipulating functions and duties duties, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

At the request of the Director of the Department of Tax Inspection and Inspection.

DECISION:

Article 1. To promulgate together with this Decision the tax inspection process.

Article 2. Enforcement and Transitional Regulations

1. This Decision takes effect from the date of signing.

2. From the effective date of this Decision, the provisions of the following Decisions shall cease to be effective:

– Decision No. 746/QD-TCT dated April 20, 4 of the Director General of the General Department of Taxation on promulgating the tax inspection process;

– Decision No. 1215/QD-TCT dated September 03, 9 of the General Director of Taxation on amending and supplementing the tax inspection process;

- Contents of tax authorities' consultation with relevant agencies and organizations before handling tax-related violations through inspection for cases of still problems in the Regulation on tax authorities' collection of opinions. relevant organizations before making inspection conclusions, handling tax violations through inspection for cases of problems, which are issued together with Decision No. 2601/QD-TCT dated December 30, 12 of the Director General of the General Department of Taxation.

3. Transition Regulations

On-going inspections with an inspection decision issued before the effective date of this Decision, during the remaining period of the inspection from the effective date of this Decision, the inspection will shall be carried out in accordance with the Procedures issued together with this Decision.

Article 3. Heads of units under the General Department of Taxation, Directors of Tax Departments of provinces and centrally run cities are responsible for implementing this Decision./.

PROCEDURE

TAX INSPECTION
(Issued together with Decision No. 970/QD-TCT dated July 14, 7 of the General Department of Taxation).

Part I

GENERAL RULES

I. PURPOSE

1. Strengthening tax inspection in accordance with the Law on Tax Administration on the basis of applying risk management mechanism, applying information technology to tax inspection in order to detect, prevent and promptly handle tax violations and prevent tax loss.

2. Improve taxpayers' self-discipline to comply with tax laws in the implementation of tax laws.

3. Implement administrative reform in tax inspection, creating favorable conditions for taxpayers to develop production and business of goods and services.

II. SCOPE OF APPLICATION

This process stipulates the order and procedures for tax inspection by tax authorities and tax officials in the following cases:

1. Check tax records at tax offices.

2. Tax inspection at the taxpayer's office:

2.1. Check at the taxpayer's office as prescribed at Point c, Clause 4, Article 71 of the Finance Minister's Circular No. 80/2021/TT-BTC dated September 29, 9 guiding the implementation of a number of articles of the Law on Tax Administration. Tax administration and Decree No. 2021/126/ND-CP dated October 2020, 19 of the Government detailing a number of articles of the Law on Tax Administration (also known as checking from tax records).

2.2. Check at the taxpayer's office if there are signs of law violation through tax administration according to the provisions of Point d, Clause 1, Article 110 of the Law on Tax Administration and other legal provisions.

2.3. Checking at the taxpayer's office for the following cases: dossiers subject to inspection before tax refund; post-tax refund inspection for dossiers subject to pre-tax refund as prescribed (also known as tax refund inspection).

2.4. Checking at the taxpayer's office for selected cases according to plans and topics decided by the heads of superior tax agencies; Thematic examination arising in the year shall be decided by the head of the tax authority at the same level (also known as the planned or thematic examination).

2.5. Check at the taxpayer's office at the request of the State Auditor, State Inspector and other competent agencies.

2.6. Check at the taxpayer's headquarters for taxpayers dividing, splitting, merging, consolidating, converting enterprise types, dissolving, terminating operations, equitizing, terminating the validity of tax identification numbers. business location change leads to change of tax authority and cases of unexpected inspection, inspection under the direction of competent authorities.

III. SUBJECTS OF APPLICATION

This procedure applies to heads of tax authorities, divisions assigned to tax inspection, tax inspection teams under the decision of competent persons, tax officials assigned to tax inspection under tax authorities of different jurisdictions. granted for the cases mentioned in Section II, Part I of this Procedure.

IV. EXPLAINING WORDS

The terms used in the process are construed as follows:

1. The division assigned the task of tax inspection (hereinafter referred to as the tax inspection division): is the Tax Inspection - Inspection Department. taxes at all levels.

2. Leader of tax inspection department: is the head and deputy of the head of the Tax Inspection - Inspection Department, Department, Division, Team assigned tax inspection functions and tasks of tax authorities at all levels. .

3. Heads of tax offices: are the General Director, the Director, the Director of the Sub-Department.

4. Tax officials assigned to tax inspection: are civil servants on payrolls of tax authorities at all levels assigned to check tax records at tax offices and tax audits at taxpayers' offices. tax.

Part II

CONTENTS OF THE PROCESS

I. UPDATE DATA, INFORMATION INFORMATION SOFTWARE, APPLICATION FOR TAX INSPECTION

1. Tax inspection department, tax officials assigned to tax inspection and relevant departments as assigned and assigned to update timely and fully information and data of taxpayers in Information technology application software for inspection.

2. Tax inspection department and tax officials assigned to tax inspection use taxpayers' tax declaration data and taxpayers' information data that have been updated into the industry's data system. tax to serve for checking tax records sent to tax authorities.

3. Heads of agencies in charge of tax inspection are responsible for regularly grasping and urging tax inspection sections and tax officials assigned to tax inspection to strictly perform the above tasks for the purpose of well implement tax management and inspection according to the risk management mechanism in tax administration.

II. CHECKING TAX DOCUMENTS AT THE DEPARTMENT OF TAX AGENCIES

1. Check tax records.

1.1. Applying risk management and prioritizing the application of information technology in checking tax records at tax offices.

- Types of tax records sent to tax authorities shall be examined according to the mechanism of applying risk management and prioritizing the application of information technology in tax examination as prescribed in Clause 1, Article 107 of the Law on Tax Administration.

- For types of tax records that have information technology applications to assist in examination or partial support, the whole or part of information technology applications of the tax industry shall be applied to check the suitability and completeness of tax dossiers. completeness and accuracy of information and documents in tax records, compliance with tax laws by taxpayers, detection of risks and errors in tax records.

- For tax records that do not have information technology applications to assist in the examination, the tax records shall be directly checked against the provisions of law to assess the suitability, completeness and accuracy of the tax records. information and documents in tax records, taxpayers' compliance with tax laws, detection of risks and errors in tax records.

1.2. Planning the inspection at the tax office.

a. Plan to check annual tax records.

– Select taxpayers to plan to check tax records at the tax office from the results of risk analysis using a planning support application (TPR application and other planning support applications) :

On the basis of a list of taxpayers selected from the results of risk analysis using a planning application (TPR application and other planning applications), after excluding taxpayers on the list of inspection and examination plans, thematic inspection and examination at the taxpayer's headquarters, tax officials assigned to tax inspection perform an analysis of the application's risk criteria to select Taxpayers make a plan to check tax records at the tax office's headquarters according to the percentage of remaining high-risk taxpayers. The selection of a plan to check tax records at the tax office is prioritized in order of high risk, combined with consideration and selection of taxpayers who have not been inspected or inspected for more than 05 (five) years. Annually, the General Department of Taxation stipulates the rate of selecting taxpayers to make plans for checking tax records at tax offices in accordance with actual requirements of tax administration. In case multiple applications are used for planning, and the applications give different risk scoring results, select the high-risk results for each application to select a list of taxpayers to check their records. tax records at the tax office.

– Select taxpayers to plan to check tax records at tax offices through actual tax administration: tax officials assigned to tax inspection shall make a list of high-risk taxpayers. , false declaration of payable tax through actual tax administration to make a plan to check tax records at the tax office.

- The list of taxpayers selected to check tax records at the tax authority's headquarters does not overlap with the list of taxpayers under the inspection, examination, thematic inspection and examination plan at the taxpayer's office. tax payment of tax authorities and superior management agencies.

- The list of taxpayers for inspection at the above-mentioned tax office must be submitted by the head of the tax examination department to the head of the tax agency before December 25 of each year (form No. 12/QTKT issued together with this Circular). this program). The head of the tax authority shall sign and approve the list of taxpayers under the inspection plan at the tax office's headquarters before December 01 of each year.

The list of taxpayers to check tax records at the tax office's headquarters can be adjusted depending on the fact arising and detecting tax violations in the locality or supplementing and adjusting when implementing. run support application to plan, adjust inspection plan, tax inspection. The addition and adjustment of the list of taxpayers who check tax records at the head office of the tax authority shall be decided by the head of the tax agency directly managed by the tax authority.

b. Assign to check approved tax records.

The leader of the tax inspection department shall submit to the head of the tax agency to sign and approve the assignment of the list of taxpayers under the inspection plan at the tax authority's office for each tax inspection team: at least 02 people/01 inspection team/ 01 taxpayer. The inspection team may change personnel according to the actual situation arising in the process of tax administration.

1.3. Test sequence.

a. Inspect at the head office of the tax authority according to the approved plan.

Step 1: Check tax records:

On the basis of the list of taxpayers checked at the tax authority's office that has been signed and approved, the inspection team will check the high-risk contents according to analysis and assessment when making the plan:

- The examination of risky contents to determine the payable tax amount, exempted tax amount, reduced tax amount, deductible tax amount carried forward to the next period, and refunded tax amount according to the countervailing method. Compare and contrast as follows:

+ Compare with provisions of legal documents on tax.

+ Compare the criteria in the tax declaration with the attached documents (if any).

+ Compare the criteria reflected in the tax declaration, the documents attached to the tax declaration (if any) with the tax declaration, the documents attached to the tax declaration (if any) of the previous declaration period.

+ Compare with the data of taxpayers with similar business scale, the same business lines and registered business items.

+ Compare with information and documents collected from other sources (if any).

– At the end of the inspection, the tax inspection team must comment on the tax file according to form No. 02/QTKT issued together with this process for the checked contents:

+ For dossiers that have not detected signs of risk: Make a list of dossiers that have not detected signs of risk with a tax file comment form according to form No. 02/QTKT and report to the leader of the tax inspection department to submit to the Prime Minister. The head of the tax office shall approve and save the dossier.

+ Do the following Step 2 for records at risk.

If the application supports it, print the tax file comments on the application.

Step 2: Process inspection results and issue notice (1st time) for risky tax records:

- Issuing a decision to assign the task of inspecting tax records: The leader of the tax examination department submits the head of the tax agency to issue a decision to assign the task of inspecting tax records for risky tax records to organizations. check according to form No. 03/QTKT issued together with this procedure.

- On the basis of the decision on assignment of inspection tasks, the tax inspection team reports to the head of the tax inspection division and submits it to the head of the tax office for a notice (1st time) according to form 01/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance requesting taxpayers to explain and supplement information and documents for risky contents discovered through inspection of tax records.

The tax records examined at the headquarters of the tax authority as assigned and directed by the head of the tax authority, the leader of the tax inspection department, and other high-risk documents shall be examined as in the case high risk under the guidance in clause 1.2, clause 1.3, Section II, Part II This process to determine the content of the request for explanation.

b. Check tax records according to Full Check Support Application.

The order of checking and selecting high-risk taxpayers with an application that supports the complete inspection of a single type of tax file (App to check value-added tax records at the tax office and other supporting applications) other test aids).

Step 1: Check tax records:

- No later than 25 days after the deadline for tax filing, tax officials assigned to tax inspection use test application software to check and make a list of high-risk taxpayers.

– After checking each tax file, the tax official assigned to tax inspection must print a comment on the tax file according to form No. 02/QTKT attached to this process for high-risk tax records.

On the basis of high-risk tax records, tax officials are assigned the task of checking tax, comparing, comparing with tax policies, related records, management practices, etc. If high, make comments and report to the head of the tax inspection department to keep records and take responsibility for their inspection results.

Step 2: Process the test results, determine the notification case (1st time):

– For tax records with a high total risk score, make a list on the application to check tax records at the tax office.

– The list of taxpayers checking tax records at the head office of the tax authority at this point does not depend on the list of taxpayers checking tax records at the tax office at Point a, Clause 1.2, Section II, Part II. . However, it should be combined with the inspection plan, inspection plan and checklist at the tax office's headquarters in other applications to implement, ensuring to avoid duplication in inspection. Order of priority for duplicates: (1) the list of inspection plans, inspection plans, thematic inspection and examination at the taxpayer's office, (2) the checklist at the head office. Tax office at point a, clause 1.3, Section II, Part II Process, (3) check list at the tax office at point b, clause 1.3, Section II, Part II Process.

- The list of taxpayers checked at the tax office must be submitted by the head of the tax inspection department to the head of the tax agency for approval, according to form No. 01/QTKT together with the decision on assignment of the task of inspecting tax records at the tax office. tax authority for each tax inspection team (form No. 03/QTKT issued together with this process).

- On the basis of the decision on assignment of inspection tasks, the tax inspection team reports to the head of the tax inspection division and submits it to the head of the tax office for a notice (1st time) according to form 01/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance requesting taxpayers to explain and supplement information and documents for risky contents discovered through inspection of tax records.

1.4. Processing tax records inspection results.

a. Handling when issuing the first notice.

– Dossier to submit to the head of the tax authority for the first notice of explanation, additional information and documents:

+ The attached report.

+ The first draft notice (form No. 1/KTT issued together with Circular No. 01/80/TT-BTC dated September 2021, 29 of the Minister of Finance).

+ Decide to assign the task of checking tax records at the tax office.

+ Tax file review.

+ Tax records.

- The time limit for taxpayers to explain and supplement information and documents stated in the notice is no more than 10 (ten) working days from the date the tax authority issues the notice.

– The explanation and supplement of information and documents can be done directly at the tax office's headquarters or by online work, electronic transactions or sending written explanations by post. In case the taxpayer gives explanations directly at the tax office or explains by the online method, the tax inspection team must make a working record according to form No. 02/KTT issued together with Circular No. 80/2021 /TT-BTC dated September 29, 9 by the Minister of Finance.

- Where the taxpayer has explained or supplemented information and documents that prove the declared tax amount is correct, the tax dossier is accepted; Reporting inspection team Leaders of tax inspection department submit to the head of the tax authority for approval to save explanation documents, additional information and documents together with tax records.

- In case the taxpayer has explained or supplemented information and documents but there are not enough grounds to prove that the tax declaration content is accurate or there are contents that need further clarification or the time limit for the first notice expires, but If the tax payer fails to explain, the inspection team will report to the leader of the tax examination division to submit to the head of the tax authority for the second notice.

b. Handling when issuing the second notice.

- Dossier to submit to the head of the tax authority to issue the second notice:

+ The attached report.

+ The first draft notice (form No. 2/KTT issued together with Circular No. 03/80/TT-BTC dated September 2021, 29 of the Minister of Finance).

+ An explanation, additional information and documents of the taxpayer according to the first notice or working record (for the case where the taxpayer directly comes to the tax office to explain and supplement information and documents); ).

+ All dossiers are submitted according to the notice of explanation, supplementing information and documents.

– Upon the second notice, the taxpayer can continue to explain, provide more documents or voluntarily declare additional tax records and take responsibility for the additional declaration. The time limit for explaining, providing additional documents or making additional declaration of tax records is 2 (ten) working days from the date the tax authority issues the second notice.

Tax authorities shall notify taxpayers of explanation and supplementation of information and documents no more than 02 (two) times.

- Where the taxpayer has explained or supplemented information and documents that prove the declared tax amount is correct, the tax dossier is accepted; Reporting inspection team Leaders of tax inspection department submit to the head of the tax authority for approval to save explanation documents, additional information and documents together with tax records.

- In case the taxpayer has explained or supplemented information and documents according to the second notice, but there are enough grounds to determine the tax administrative violation, the inspection team shall make a record of the administrative violation and handle it. according to the law.

- In case the taxpayer fails to explain and provide information and documents according to the 1st notice, but by the end of the time limit for explanation according to the 2nd notice, he still fails to give explanations and provide information and documents. then the inspection team needs to verify the taxpayer's business registration location and handle the verification results according to regulations. , supplementing information and documents, but with verification results, still operating at the registered business address; or fail to make additional tax declarations; or explain or additionally declare tax records but cannot prove that the declared tax amount is correct, the inspection team shall report to the head of the tax examination division to submit it to the head of the tax agency to determine the payable tax amount if there are sufficient grounds. keep fixing; In case there are not enough grounds to determine the payable tax amount, the inspection team shall submit it for promulgation a decision on inspection at the taxpayer's office or as a basis for formulating an inspection and examination plan according to management principles. risk:

+ The case of tax imposition shall comply with the provisions of Articles 14, 15 and 16 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government.

+ In case there are not enough grounds to determine the payable tax amount, the tax authority shall issue a decision on tax inspection at the taxpayer's office using form No. 04/KTT issued together with Circular No. 80/2021/TT- BTC September 29, 9 of the Minister of Finance.

+ In case of planning for inspection and examination, the failure to explain or supplement information and documents; or fail to make additional tax declarations; or explaining or supplementing tax records but failing to prove that the declared tax amount is correct is considered a high risk to develop an inspection and examination plan at the taxpayer's office.

- In case when the tax authority issues the first and second notices, but the taxpayer requests in writing to postpone the time for additional explanation of information and documents due to force majeure, the inspection team shall consider and report the case. report to the head of the tax inspection division to submit to the head of the tax authority for decision on the postponement of the time for additional explanation of information and documents on the basis of the fact that the reason for force majeure. Notice of postponement of explanation time, supplementing information and documents according to form No. 1/QTKT issued together with this process.

2. Check at the head office of the tax authority for taxpayers in the case of key supervision.

When inspecting at the tax office's headquarters for key supervision cases as prescribed in Article 22 of Circular No. 31/2021/TT-BTC dated May 17, 5 of the Minister of Finance on regulations on application Risk management in tax administration, the inspection team collects information, documents and data of taxpayers on the tax information system such as documents and records on tax registration, declaration and payment. , report using invoices, financial statements, information collected from third parties ... combined with direct tax management in the area, to perform in-depth analysis for taxpayers on the list of taxpayers. key monitoring book. Specifically:

The basic contents of in-depth analysis for key supervisory taxpayers in the case of inspection at the tax office's headquarters are as follows:

– Analyze and determine the level of risk according to key monitoring content.

- Analysis of targets on financial statements and tax declarations.

+ On the basis of Financial Statements exploited on Financial Statements application (CTC) or Financial Statement lookup applications (TPH, DWH or other relevant applications) assigned tax officials The tax inspection service evaluates and analyzes based on the volatility of the criteria on the financial statements in accordance with regulations on accounting regime promulgated by the Ministry of Finance. Through analysis of volatility indicators to determine the level of risk to taxpayers.

Compare the targets on the financial statements with those on the tax declarations of the whole year, the tax finalization declaration to compare and evaluate a number of indicators such as revenue, expenses, and profit for development. show tax risk.

+ For VAT: Use monthly/quarterly VAT declarations on TMS, DWH, eTax applications and risk scoring results on monthly/quarterly TPR applications to analyze and compare data to determine the level of risk. VAT risk of taxpayers.

+ For PIT: use data on a number of applications that the tax industry is managing such as TMS, DWH, eTax, etc. to check and compare information and documents to determine the level of PIT risk of the company. taxpayers.

+ For Natural Resources Tax and Environmental Protection Tax: Use annual finalization declarations, monthly tax declarations on TMS, eTax applications, etc. to analyze, check and compare with legal regulations from that assesses the suitability, completeness and accuracy of the information in the tax records, the taxpayer's compliance with tax laws, and detects risks and errors in the tax records.

– Analysis of tax compliance, compliance and violations in recent years:

Use the data on the tax management application (TMS, TPH, DWH and other related applications) to determine the tax payment (tax debt) of the taxpayer; compliance with tax obligations through tax audits and audits to determine the taxpayer's level of risk.

– Analysis of information collected from third parties: Compare data collected from third parties to analyze information and assess the risk level of taxpayers.

- In-depth analysis results to identify specific content and risk levels related to key monitoring content to focus on inspection.

- The examination of taxpayers in the case of key supervision is carried out with steps such as checking tax records at the tax office's headquarters, on the basis of in-depth analysis results to identify factors. high risk requires explanation, information, documents or application of tax administration measures for each specific case as prescribed by law.

- Taxpayers in the case of key supervision who have had tax inspection for key supervision contents and completed the processing of tax records as prescribed, shall be removed from the list of key supervision. Except for cases where the tax authorities have grounds to need key supervision to serve tax administration requirements.

- Monthly, tax authorities at all levels send the results of handling of taxpayers in key supervision cases that have been checked to the General Department of Taxation by inputting the results into the inspection and examination support system. .

In case the taxpayer belongs to the inspection plan at the taxpayer's office, but due to force majeure reasons such as natural disasters, epidemics, etc. (except for cases where it overlaps with the inspection, examination and audit plan of superior authorities) but fail to carry out the inspection plan at the taxpayer's office, the tax authority shall analyze and re-evaluate the risks. Assessment results, if the risk is high, the application of in-depth analysis according to the guidance in this Clause to carry out the inspection at the tax office; If the risk is medium and low, report it to the head of the tax inspection department and submit it to the head of the tax authority to reduce the inspection plan at the taxpayer's office.

III. INSPECTION AT TAX PAYER'S OFFICE

1. Prepare and adjust inspection plans and topics at the taxpayer's office.

1.1. Guidelines and methods of planning.

– Every year, based on the requirements of tax administration, the General Department of Taxation issues a document guiding the formulation of annual inspection plans and topics before October 15.

- Based on the document guiding the formulation of the annual inspection plan, thematic and the requirements of tax administration, the Tax Department shall issue a document guiding the formulation of the annual inspection plan and topic before January 01. November.

- On the basis of documents guiding the formulation of annual inspection plans and topics, the tax authority shall analyze and assess risks to develop the annual inspection plan according to the provisions of Article 19 of this Circular. Circular No. 31/2021/TT-BTC dated May 17, 5 of the Minister of Finance regulating risk management in tax administration:

+ Cases selected through analysis, assessment of tax compliance and tax risk classification are not less than 90% of the number of cases examined according to the annual plan.

+ Cases are randomly selected not more than 10% of the number of cases examined according to the annual plan.

- Annual inspection plans and topics at taxpayers' offices (including the case of selection of inspection plans after tax refund) are applied information technology applications in the management of tax risks. taxes to support planning, thematic.

In case of completely applying information technology applications for planning and thematic, steps shall be taken according to the application's process.

In case of applying a part of information technology application (the application supports a number of steps) to support planning and thematic, the steps supported will follow the application's process and the remaining steps will be performed. under the guidance of the General Department of Taxation.

- In case the tax authorities at all levels can develop thematic plans arising at the request of the heads of the tax authorities at the same level or at the direction of their superiors, the thematic plans arising in The year is carried out in accordance with the above-mentioned annual planning and topics.

1.2. Select taxpayers for planning, thematic examination.

Tax authorities shall select taxpayers for planning and thematic inspection at the taxpayer's office:

– Selection through analysis and assessment of tax compliance and risk classification of taxpayers (not less than 90%):

Selection of taxpayers expected to be included in the plan, thematic inspection at the taxpayer's office according to the results of risk ranking from high to low and not overlapping with the taxpayer selected to be included in the payment plan. examine, consider and select taxpayers who have not been inspected or inspected for more than 05 (five) years.

– Random selection (no more than 10%): selection of taxpayers expected to be included in the plan, thematic examination at the taxpayer's office, randomly selected or used by the planning department, thematic the function supports random selection of applications that aid in planning.

In case the tax authority in tax administration has reliable information that reduces the taxpayer's risk level to a low level or has grounds to believe that the taxpayer's risk level is low, it has not been included in the plan. for annual inspection, the tax authority shall decide not to select that taxpayer in the plan, and examine and select other taxpayers as prescribed for inclusion in the plan and annual inspection. In case in tax administration, there is information collected and verified that taxpayers show signs of high risk, the tax authority may choose to add it to the annual inspection plan. Tax authorities are responsible for their decisions on changes.

The list of taxpayers selected for inspection according to the annual inspection plan, thematically, includes the following main contents: Name of the taxpayer, tax identification number, and addresses of the inspected subjects; test content; inspection subject, estimated time of inspection (form No. 05/QTKT issued together with this process).

The selection of taxpayers to develop tax inspection plans and topics must avoid duplication and overlap in accordance with the Law on Tax Administration, guiding documents and other relevant legal documents. relate to.

1.3. Unscheduled test cases don't have to be planned.

– Check taxpayers according to denunciations;

- Examine taxpayers under the direction of the head of the tax authority or at the direction of the head of the superior tax authority;

– Inspection at the request of the taxpayer (dividing, splitting, merging, consolidating, converting the type of enterprise, dissolution, termination of operation, equitization, termination of tax identification number, relocation business point leading to change of tax authority);

- Check before tax refund;

- Inspection as proposed after inspection at the tax office;

– Other unexpected inspection cases.

1.4. Handle overlap in test operations.

- In case the inspection plan of the tax authority at a lower level has an overlap with the inspection plan of the tax authority of the State Inspectorate, the State Auditor or the tax authority issued by the tax authority. The above shall comply with the plan of the State Inspectorate, the State Auditor and the superior tax authorities.

- For cases of overlapping subjects in the tax authority's inspection plan with other state agencies, the head of the tax agency shall coordinate with the head of the state agency that has the overlap to handle it. and report to the agency approving the plan when necessary.

1.5. In addition to the above-mentioned annual plan and thematic inspection, during the year, tax authorities at all levels may develop thematic plans at the request of the head of the tax authority at the same level or as directed. of superiors.

For thematic examination arising in the year, at the end of the subject, the tax authority must report to the superior tax authority within 15 (fifteen) working days from the date of closing, summarizing and evaluating Thematic. For a topic in a fiscal year that has not been completed but it is necessary to continue conducting the program in the next year, at the end of the fiscal year, the tax authority must report to the superior tax authority on the implementation of the program. subject. The end of the topic must be reported to the superior tax authority within 15 (fifteen) working days from the date of completion, summary and evaluation of the topic.

1.6. Approve the plan, thematic inspection at the taxpayer's office.

– The approval of plans and topics is done in writing or approved on applications that support planning.

- Authority to approve the plan:

+ The Sub-department of Taxation shall make and send it to the Department of Taxation for consideration and approval of annual inspection plans and topics.

+ The Tax Department prepares and sends it to the General Department of Taxation for consideration and approval of annual inspection plans and topics.

+ The General Department of Taxation prepares and approves the inspection plan by itself, and sends a report to the Inspectorate of the Ministry of Finance on the approved plan.

+ For thematic construction in the year arising at the management request of the head of the tax authority, the head of the tax authority of the same level shall approve the subject and report it to the superior agency within 15 days from the date of construction. The head of the tax agency approves the topic.

1.7. Publicize the annual inspection plan.

Inspection plan, annual inspection topics; Thematic examination arising in the year (including the plan, the subject after adjustment) must be publicized on the website of the tax authority or notified to the taxpayer and the tax authority directly managing the taxpayer. pay tax (written notice or email and phone) before the date of issuance of the Decision on inspection and no later than 30 (thirty) working days from the date of issuance of the Decision approving or adjusting the plan check.

1.8. Adjust the plan, thematic inspection at the taxpayer's office.

Based on the requirements of tax administration, tax inspection and examination, the General Department of Taxation shall issue documents guiding the adjustment of annual inspection plans and topics. Tax authorities at all levels shall base themselves on the guiding document of the General Department of Taxation to adjust the plan, thematic, the time for the adjustment of the plan, the topic shall comply with the guidance in the document on adjustment of the specialized plan. annual theme.

- Competence to approve adjustments to annual thematic plans: The annual plan and thematic plan must be approved and adjusted by the agency approving the annual plan or thematic.

The adjustment of the test plan is carried out as follows:

+ If additional adjustments (including new additions or supplements to replace) the taxpayers are added to the inspection plan, they will continue to be added, but the taxpayers have tax risks from high to low according to the list already mentioned. when formulating plans, topics at the beginning of the year, during the year. In case the risk analysis is re-assessed after updating the data, the high-risk taxpayers will be added according to the results of the re-analysis.

+ If the inspection plan is adjusted down, the taxpayer with low risk will be reduced from low to high in the inspection plan and subject. In case the risk analysis is re-evaluated after updating the data, the low-risk taxpayers will be reduced according to the results of the re-evaluation analysis.

- When making adjustments to plans and topics, the tax authorities must make a report clearly stating the reasons for reporting to the agency approving the adjusted plan for consideration and approval of the adjustment of the plan or thematic.

- Adjustment of test plans and topics in the following cases:

+ At the request of the Minister of Finance, or the head of the superior tax agency.

+ At the proposal of the head of the tax agency assigned the task of inspection plan.

+ Due to overlapping processing in test operation.

+ Due to performing a risk reassessment on the risk management application after the latest annual financial report is updated according to the guiding document of the General Department of Taxation.

+ In case the tax authority has not yet inspected all taxpayers in the approved inspection plan by the end of the year, the remaining cases of taxpayers that have not yet fully inspected must be prioritized to switch to inspection before implementation. plan next year next year.

2. Order and procedures for tax inspection at the taxpayer's office.

2.1. Prepare for inspection at the taxpayer's headquarters.

a. Issuing an inspection decision

All inspection cases at the taxpayer's office must issue an inspection decision. The inspection decision shall be made according to form No. 04/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance and must clearly state the inspection contents, inspection period. check. Specifically:

- For the case of tax inspection according to the plan, thematic:

+ Content of inspection: analyze the content of risk criteria when planning and thematic to determine the content of inspection.

+ Inspection period: is the period with corresponding inspection risks and related periods.

– For the case of inspection as prescribed in Clause 2.1, Section II, Part I (inspection from tax records):

+ Content of inspection: Check the contents that still need additional explanations and document information.

+ Examination period: is the period related to the above-mentioned contents to be inspected.

- For tax refund check cases:

+ Inspection contents: Check according to the content of the request for tax refund (check before tax refund) or the decision on tax refund (check after tax refund).

+ Inspection period: Tax refund period according to the inspection content.

– For the case of checking taxpayers with signs of law violations:

+ Check content: analyze the content with signs of violation to determine the content to be checked.

+ Inspection period: is the period related to the contents with signs of violation.

– For the cases of inspection at the recommendation of a competent authority, inspection under the direction of a competent authority, and other unexpected checks:

+ Inspection contents: for recommendations, directions and unexpected inspection cases where the contents to be examined are identified, the inspection shall be carried out according to the identified contents. In case of request for direction and cases of unscheduled inspection, the inspection contents cannot be determined, tax officials assigned to tax inspection must conduct risk analysis to determine the contents to be examined.

+ Inspection period: is the period related to the contents to be examined.

- For examination of cases of division, separation, merger, consolidation, transformation of enterprise type, dissolution, operation termination, equitization, tax code termination, business location relocation leading to changes in tax authorities:

+ Inspection contents: tax officials assigned to tax inspection shall analyze to determine the contents to be examined.

+ Inspection period: is the period that has not been inspected or examined related to the contents to be examined.

In addition to the above-mentioned case-by-case risks, when submitting the inspection decision, tax officials assigned to tax inspection can collect data on the information technology application system of the company. Tax industry, risk analysis from business analysis, information from actual tax administration, collecting information from 3rd parties to determine more content and scope of tax inspection (if any).

Dossier submitted for issuance of the inspection decision includes:

- A written statement clearly stating the reason for the inspection; The content of the inspection, the inspection period is specified in detail about what to check.

– Draft decision on tax inspection made according to form No. 04/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance.

– A form of risk analysis and assessment identifying the content and period of risk according to form No. 06/QTKT issued together with this process to issue a decision on tax inspection for risky contents and periods. ; documents attached to the notice of explanation, supplementing the dossier and the notice of request for additional tax declaration and the comment sheet of the proposal for inspection at the taxpayer's office (if any).

– Draft document on supervision of the inspection team's activities (the dossier on supervision of the inspection team's activities shall be submitted together with the dossier submitted for issuance of the decision on tax inspection. accordance with the Regulation on supervision of activities of tax inspection and examination teams).

b. The decision on tax inspection at the head office of the taxpayer must be sent to the taxpayer within 03 (three) working days from the date of issuance of the Decision. In case the tax authority or the division that does not directly manage the taxpayer conducts the inspection, it shall send 01 copy to the tax authority or the division directly managing the taxpayer to act as the focal point and transfer it to the relevant departments.

c. Before announcing the inspection decision, the head of the inspection team must assign members of the team to inspect each part according to the content stated in the inspection decision (under form No. 07/QTKT issued together with the inspection procedure). This).

d. Annul the Inspection Decision; postpone the test; pause the test; modify the test decision.

The decision on inspection is annulled in the following cases:

For the case of inspection in Clause 2, Section II, Part I (inspection from tax records) above, before announcing the inspection decision at the taxpayer's office, the taxpayer provides documents and explanations. If the declaration proves that the declared tax amount is correct and the payable tax amount is fully paid, within 05 (five) working days (before the announcement of the inspection decision), the head of the inspection team shall report to the head of the audit department. tax inspection to submit to the head of the tax authority to issue a decision on annulment of the decision on tax inspection according to form No. 06/KTT issued together with the Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance .

The head of the tax authority issues a decision on inspection but the taxpayer has quit his/her business; or the taxpayer makes a written request to cancel the tax refund application file or the taxpayer's representative is absent for a long time due to force majeure; or the representative office of the foreign trader has terminated its operation or has not yet terminated its operation but no longer operates at the registered address; or investigating agencies, inspection agencies are investigating, inspecting enterprises; or the taxpayer has a written request for tax code reinstatement.

Inspection decisions are issued with contents and exams that overlap with those of inspection and examination decisions of competent state agencies.

Dossier to submit to annulment of a tax inspection decision includes:

- A written statement stating the reasons for the annulment of the tax inspection decision.

– Draft Decision on annulment of the Decision on Tax Inspection (form 06/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance).

- Documents presented with reasons for cancellation.

– Postponing the inspection before announcing the inspection decision:

In case the taxpayer makes a written request to postpone the time for conducting the inspection, the document must clearly state the reason and the delay time or the tax authority has to postpone the time for conducting the inspection due to force majeure. the tax authority shall send a written notice to the taxpayer before the expiration of the time limit for announcing the inspection decision using form No. 08/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9. of the Minister of Finance.

– Pause the test during the test:

In case of force majeure, the inspection team cannot continue to carry out the inspection, the head of the inspection team shall report to the issuer of the inspection decision to consider and issue a notice of temporary cessation of inspection according to form No. 08/QTKT issued. accompanying this procedure. The pause time does not count during the test period.

– Adjustment of inspection decision:

In case during the tax inspection there is an adjustment to the inspection decision (change of team leader, adjustment of members of the inspection team, adjustment of contents and period of inspection), the head of the inspection team must report to them. report to the competent person to issue a decision to adjust the inspection decision. The decision to adjust the inspection decision is made according to the form No. 09/KTT, 10/KTT, 11/KTT issued together with the Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance main.

Dossier submitted for adjustment of a tax inspection decision includes:

- A written statement clearly stating the reason for the adjustment of the decision on tax examination.

– Draft Decision on adjustment of tax inspection decision (forms 09/KTT, 10/KTT, 11/KTT issued together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance main).

– Risk analysis and assessment sheet to add content, risk period or risk assessment information and documents (if any).

e. In case the taxpayer is still conducting normal business activities and still making tax declarations, when the tax authority issues the inspection decision but the taxpayer does not receive the inspection decision, or deliberately evades the decision on the inspection team shall make a record of administrative violations as prescribed in Article 15 of Decree No. 125/2020/ND-CP dated October 19, 10 of the Government; on the basis of records of administrative violations of taxpayers' failure to comply with tax inspection, the inspection team shall report to the issuer of the inspection decision to sanction administrative violations and apply tax management measures. if any) and take steps to impose tax as prescribed in Articles 2020, 14 and 15 of Decree No. 16/126/ND-CP dated October 2020, 19 of the Government.

A record of administrative violations is made. If the violator or representative of the violating unit is not present or deliberately evades or for objective reasons does not sign the record, the record must be signed by the representative of the administrative violation. the commune- or ward-level administration where the violation occurred or certified by at least 01 witness. If there is no confirmation of the authorities or witnesses, the reason must be clearly stated in the minutes.

2.2. Check at the taxpayer's office.

a. Announcement of tax inspection decisions.

The inspection under the decision on tax inspection must be conducted within 10 (ten) working days from the date of issuance of the decision on tax inspection, except for the case where the decision on tax inspection must be annulled or the time of the tax audit is postponed. check. At the beginning of the tax inspection, the head of the tax inspection team is responsible for announcing the tax inspection decision and explaining the contents of the inspection decision so that the taxpayer understands and is responsible for complying with the inspection decision. After announcing the inspection decision, the tax inspection team and the taxpayer must have a record of announcing the inspection decision made according to the form No. 07/KTT issued together with the Circular No. 80/2021/TT-BTC dated September 29, 9 by the Minister of Finance.

In case the taxpayer does not sign the minutes of announcing the inspection decision, the head of the inspection team shall handle the same as if the taxpayer did not receive the inspection decision, or deliberately evaded the inspection decision.

b. Carry out the inspection at the taxpayer's headquarters.

- The head of the inspection team and members of the inspection team, when conducting an inspection at the taxpayer's office, must comply with the contents, not exceeding the time limit specified in the tax inspection decision.

Based on the work assignment of the head of the inspection team, the members of the inspection team must perform the tasks as assigned by the head of the inspection team.

- Based on the work assignment of each member of the inspection team, the member of the inspection team is entitled to request the taxpayer to provide information and documents related to the tax inspection content that are not available on the database system. tax industry data.

- Based on work assignment, members of the inspection team inspect and compare the analyzed contents, risk assessment and contents within the scope of the inspection decision with the collected documents. when checking.

During the inspection, the inspection team shall inspect accounting documents, accounting books, financial statements and relevant documents within the scope of the tax inspection decision.

In case the taxpayer performs accounting on a computer using accounting software, the inspection team shall request the provision of accounting books stored on electronic data that can be read by common office software. content as printed by taxpayers for archiving in accordance with regulations, without requiring printing.

In case it is necessary to temporarily seize documents and exhibits related to tax evasion or tax fraud, the head of the inspection team must report it to the head of the tax examination division and submit it to the head of the tax agency for a decision on application of measures. temporarily seize money, objects and permits related to tax evasion or tax fraud as prescribed in Article 112 of the Law on Tax Administration. have additionally declared tax records and paid false or fraudulent tax amounts to the state budget, the inspection team shall record payment receipts and paid tax amounts in the minutes to handle violations according to regulations of law. Tax management Law.

- In case the taxpayer provides documents, invoices, vouchers, accounting books related to tax obligations after 06 working hours from the date of receiving the request of the inspection team or providing Insufficient and inaccurate information, documents and accounting books related to the determination of tax obligations at the request of the inspection team during the inspection at the taxpayer's office, the inspection team shall make a report. administrative violations as prescribed in Article 15 of Decree No. 125/2020/ND-CP dated October 19, 10 of the Government.

The sanctioning of administrative violations is done through the minutes of administrative violations signed by the taxpayer or the taxpayer's representative. In case the violator or representative of the violating unit is not present or deliberately evades or fails to sign the record for objective reasons, the record must be signed by the representative of the commune or ward-level administration where the incident occurred. violation or at least 1 witness testified. If there is no confirmation of the authorities or witnesses, the reason must be clearly stated in the minutes.

– During the inspection at the taxpayer's office, if the contents are discovered through the inspection, these contents when issuing the handling decision or the inspection conclusion may lead to the taxpayer's complaint about the result. handling results, the head of the inspection team must gather records and documents related to the problem to report to the leader of the inspection department.

When receiving documents and dossiers asking for opinions of the head of the inspection team about problems when conducting the inspection, the leader of the inspection department must give written instructions for handling. obtain written opinions from the inspection decision issuer within 02 (two) working days from the date of receipt of the report on problem contents from the head of the inspection team.

In case it is necessary to consult other departments or seek opinions from superior agencies, the leader of the inspection division shall report to the inspection decision maker in writing to collect opinions. The written opinion collection shall be sent within 02 (two) working days from the date of receipt of the report of the leader of the inspection department.

When receiving comments, within 02 (two) working days, the inspection team must summarize and report to the leader of the inspection division and submit it to the inspection decision issuer for consideration and decision.

– During the physical inspection at the taxpayer's office, determining the case where the inspection scope is large, the contents are complicated, or it is necessary to extend the inspection to handle potentially problematic content. When making a complaint, the head of the inspection team must report to the person who issued the inspection decision at least 01 (one) working day before the end of the inspection period at the taxpayer's office to issue a decision on extension of the inspection. (under the form No. 05/KTT issued together with the Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance), the extension of inspection shall not exceed 2021 time, the time limit for extension of inspection shall not exceed one time. inspection at the taxpayer's office within 01 (ten) working days at the taxpayer's office.

– At the end of the inspection of the assigned work, the members of the inspection team must make a record of data confirmation with the representative of the taxpayer (made according to form No. 09/QTKT attached to this process). The members of the inspection team are responsible for the accuracy, truthfulness and objectivity of the minutes certifying the inspection data.

c. Prepare tax inspection records.

A tax inspection record is made according to form No. 10/QTKT attached to this process. The basis for making an inspection record is the data and situation reflected in the inspection record of each part that the head of the inspection team has assigned to each member of the team to perform. The inspection results in the inspection report must be agreed upon by the inspection team before being publicly announced to taxpayers. If the results in the inspection report do not agree with the data and the situation of the members of the inspection team's data confirmation record, the head of the inspection team has the right to decide and take responsibility for the content of the inspection record. . In this case, members of the inspection team have the right to reserve data according to the minutes of each assigned task.

The written inspection record includes the following contents:

– Description of the general situation of the taxpayer's production and business activities. State the data results according to the content checked by the inspection team compared with the data declared and reported by the taxpayer; explain the reasons for the difference.

- Scope and period of inspection: specify the scope and period of inspection according to the inspection decision.

- Conclusion on each inspection content, determination of the additional tax payable through inspection, determination of violations and seriousness of violations, and proposal of handling measures according to competence. Proposing handling measures that are not within the competence of the inspection team.

- Taxpayer's rights and time limit for explanation.

At the end of the inspection at the taxpayer's office, the draft inspection record must be publicly announced before the inspection team and the taxpayer and handed over to the taxpayer for comments and explanations (if any). and sign the inspection report. The head of the inspection team makes a public record and hands over the draft inspection record using the form No. 13/KTT issued together with the Minister's Circular No. 80/2021/TT-BTC dated September 29, 9. Finance.

If the taxpayer requests, the head of the tax inspection team must explain unclear contents in the draft tax inspection record. If taxpayers do not request explanations, their opinions must be clearly stated in the minutes. In case the taxpayer has an explanation with the inspection team, the explanation, completion of the inspection record, and the signing of the inspection record must be done within 05 (five) working days from the end date of the inspection. check at the taxpayer's office. If the taxpayer still has an explanation, the form and time limit for explanation must be recorded in the inspection record. The explanation and consideration of explanations shall comply with the provisions of Article 17 of Decree No. 118/2021/ND-CP dated December 23, 12 of the Government.

The inspection record must be signed by the head of the inspection team and the taxpayer (or the taxpayer's legal representative) on each page and stamped by the taxpayer, including a separate seal and a cross between the pages of the record. (if the taxpayer is an organization with its own seal).

If there are still problems with the mechanism and policy that must be consulted, they shall be recorded in a separate section in the inspection minutes, the content of problems awaiting opinions and be separated from the inspection results; Upon receiving the response results, the inspection team or inspection division shall make an Appendix to the minutes using form No. 14/KTT issued together with the Minister's Circular No. 80/2021/TT-BTC dated September 29, 9. Financing for further processing in accordance with the law.

If the time limit of 05 (five) working days from the date of publication of the draft tax inspection record, the taxpayer fails to sign the tax inspection record, the head of the inspection team must make a record of administrative violations regarding the failure to sign the tax inspection record. sign the inspection record (according to the provisions of the Decree on sanctioning of administrative violations on taxes and invoices), report it to the leader of the tax inspection department to report to the person competent to issue the decision on sanctioning of administrative violations. regulations, and at the same time request the taxpayer to sign the inspection record.

If, from the date of making the inspection record, the taxpayer gives explanations or requests to extend the time limit for written explanation within 05 (five) working days; or there is a written request for a direct explanation within 02 (two) working days, the consideration of explanations shall comply with the provisions of Clauses 2, 3 and 4, Article 61 of the Law on Handling of Violations. administrative offense.

When the inspection team is assigned to consider the explanation but the results have changed compared to the inspection record made, the inspection team shall base on the examination record made, the explanation written by the taxpayer or minutes of direct explanation to report to the head of the tax examination department for submission to the head of the tax authority for handling according to regulations.

The inspection record must be made at least 04 copies with the same legal validity:

- 01 copy kept by the taxpayer.

- 01 copy kept by the head of the inspection team.

- 01 copy sent to tax declaration and accounting department.

- 01 copy is kept at the tax inspection department.

If the tax authority or tax inspection division does not directly manage the taxpayer, it shall send 01 copy to the tax authority or the division directly managing the taxpayer.

The tax inspection record is the basis for issuing decisions on penalties for tax administrative violations, inspection conclusions and administrative decisions on tax administration.

d. Processing test results at the taxpayer's office.

- Within 03 (three) working days from the date of signing the tax inspection record, the head of the inspection team must report to the head of the tax examination division for submission to the head of the tax authority on the tax inspection results (form No. 11/QTKT issued together with this process) and draft Decision on sanctioning of tax administrative violations (form No. MQD02 issued together with Decree No. 118/2021/ND-CP dated December 23, 12 of Government) or Tax inspection conclusion (form No. 2021/KTT issued together with Circular No. 15/80/TT-BTC dated September 2021, 29 of the Minister of Finance).

In case the tax inspection record contains content of problems awaiting opinions, the report on tax inspection results and tax inspection conclusions (if any) must clearly state that the problems have not been handled. As for the problematic contents, after receiving opinions, they will continue to handle them according to the provisions of law.

In case the inspection results lead to tax arrears; impose penalties for tax-related administrative violations, within 07 (seven) working days from the date of signing the inspection record (for the case where the taxpayer does not request an explanation as prescribed in Article 61 of the Law on administrative violations). Handling administrative violations or clearly stating opinions in the inspection minutes about the failure to exercise the right of explanation); or if the taxpayer requests an explanation within the time limit specified in Article 61 of the Law on Handling of Administrative Violations or has to verify the administrative violation circumstances, within 01 month from the date of signing the inspection record. ; or the inspection results have particularly serious circumstances, have many complicated circumstances, need more time to verify and collect evidences, within 02 months from the date of signing the inspection minutes, the head The tax authority must issue a decision on sanctioning tax administrative violations according to form No. MQD02 issued together with Decree No. 118/2021/ND-CP dated December 23, 12 of the Government.

In case of not having to handle tax arrears; If not subject to tax administrative penalties, within 07 (seven) working days from the date of signing the inspection record, the head of the tax authority must sign the tax inspection conclusion according to form No. 15/KTT promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 9 of the Minister of Finance.

Decisions on sanctioning tax administrative violations or tax inspection conclusions shall be sent to the following departments:

+ 01 copy sent to the taxpayer.

+ 01 copy of the record.

+ 01 copy is saved by the head of the inspection team.

+ 01 copy sent to tax declaration and accounting department.

+ 01 copy sent to the tax debt management and enforcement department;

+ 01 copy is kept at the tax inspection department together with the inspection decision and tax inspection record.

+ 01 copy is kept at the department directly managing taxpayers.

- In case the tax authority that does not directly manage the taxpayer conducts the inspection, it shall send 01 copy to the tax authority directly managing the taxpayer to act as a focal point and forward it to relevant departments.

The decision on sanctioning of administrative violations of tax shall be delivered directly or sent by post by registered form and notified to the violating organization or individual within 02 (two) working days from the date of issuance. Decision on sanctioning of tax administrative violations. In case the sanctioning decision is directly assigned, the civil servant who assigns the sanctioning decision must make a record of the handing of the sanctioning decision. In case the decision is directly delivered but the violating individual or organization deliberately refuses to receive the decision, the competent person shall make a record of the refusal to receive the decision certified by the local government and be considered as The decision has been made. For the case of sending by post by registered mail, if after 10 (ten) days from the date the decision on sanctioning violations has been sent by post until the third time, it is returned by the organization. violating organizations and individuals deliberately refuse to accept; A decision on sanctioning of violations that has been posted at the place of residence of the individual or the head office of the sanctioned organization or there are grounds to believe that the violator evades the decision on sanctioning shall be considered as a decision on sanctioning decision. assigned.

– In case during the tax inspection or at the end of the inspection, if a tax evasion is detected with criminal signs, within 5 (five) working days from the date of detecting the violation, the head of the delegation The inspector is responsible for reporting to the head of the tax inspection division to submit to the head of the tax agency for consideration and transfer of the dossier to the investigation agency in accordance with law.

The dossiers transferred to the investigating agencies shall comply with the Regulation on transferring information and petitions to prosecute tax violations with criminal signs to the Investigation Agency of the General Department of Taxation.

e. Test logging.

The head of the inspection team and members of the inspection team must keep an inspection log, which is recorded electronically. The steps to implement electronic logging are carried out according to the Process of management, use and operation of the inspection and examination diary application issued by the Director of the General Department of Taxation.

g. Supervising the inspection team.

The head of the inspection team and members of the inspection team must comply with the requirements for supervision of the inspection team in accordance with the law and the Regulation on supervision of the activities of the tax inspection and examination team, approved by the Director of the General Department of Taxation. promulgate.

H. Monitor and urge the implementation of post-test results.

The tax inspection department is responsible for coordinating with the tax debt management and enforcement department to monitor and urge the payment of arrears, refunds and fines according to the inspection results stated in the Decision. impose tax penalties on the state budget in accordance with regulations.

i. In case the database and information technology application of the tax authority and the taxpayer satisfy the requirements of working by means of electronic transactions or working online, the inspection team and the taxpayer may conduct the inspection by means of electronic transactions, work online or a combination of methods of working in the inspection at the taxpayer's office (working directly at the taxpayer's office, working in the form of electronics, work online). Encourage the inspection team and taxpayers to work electronically and online.

IV. METHOD OF ELECTRONIC TRANSACTION BETWEEN THE INSPECTION TEAM AND TAX PAYERS IN TAX INSPECTION

1. Method of electronic transactions between the inspection team and taxpayers in tax inspection.

1.1. Electronic transactions between the inspection team and taxpayers in tax inspection comply with regulations on electronic transactions in the tax field and can only be performed when the technical infrastructure and equipment of Parties conducting electronic transactions must meet the regulations of the Ministry of Finance and the General Department of Taxation guiding electronic transactions in the tax field.

1.2. Electronic transactions between the inspection team and taxpayers in tax inspection are transactions of sending and receiving electronic documents for tax inspection by tax authorities and tax officials assigned to inspect them. tax with taxpayers by electronic means through the Portal of the General Department of Taxation or through other electronic portals according to the regulations of the Ministry of Finance, the General Department of Taxation provides guidance on electronic transactions in the field of taxation. tax area.

1.3. Electronic vouchers for tax inspection are documents, information and documents that are digitized, created, sent, received and stored by electronic means when tax authorities, tax officials, people Taxpayers conduct electronic tax transactions to serve tax inspection and meet all conditions prescribed by the Ministry of Finance and the General Department of Taxation for guidance on electronic transactions in the tax field.

Electronic documents for tax inspection include:

a. Notification:

– Notice of explanation and supplement of information and documents;

– Notice/Receipt/Request for the provision of information and documents for tax inspection;

– Notification of information provision by direct reply for tax inspection;

– Notice of postponement of inspection time;

– Notice confirming documents and information have been received (provided) from the taxpayer;

- Other notices for tax inspection.

b. Report:

- Minutes of announcing the inspection decision;

- Minutes of working on the provision of information;

- Minutes of working on the explanation and supplementation of information and documents;

- Minutes of determination of inspection data with the taxpayer's representative;

- Minutes of inspection, minutes of sanctioning tax administrative violations;

– Conclusion of tax examination;

- Other minutes related to tax inspection.

c. Decision:

– Decision on tax inspection (including inspection decision and decision on supervision of tax inspection team);

– Decision on the annulment of the Decision on tax examination;

- Decision on the annulment of the decision on supervision of the tax inspection team.

- Decision on extension of tax inspection time limit;

- Deciding on tax treatment through inspection of the observance of tax laws;

- Conclusion of tax examination.

d. Dossiers, information and documents of taxpayers:

- Legal documents, vouchers, accounting books of taxpayers;

– A written request for postponement or suspension of inspection time;

- Working minutes; data confirmation minutes; inspection records; minutes certifying the provision of documents, information and documents to the inspection team;

- Explanatory documents, relevant information and documents of the taxpayer.

1.4. The order and procedures when applying the electronic transaction method in tax inspection shall comply with the provisions of Section II, Section III, Part II of this Process.

2. Applying the method of electronic transactions between the inspection team and the taxpayer in tax inspection.

2.1. For notice of explanation, supplement of information and documents at the head office of the tax authority.

– After the notice of explanation, supplementing information and documents is issued, the inspection team will contact the taxpayer to guide and agree on the method of electronic transactions in explaining and supplementing information. documents for inspection at tax offices.

– In case taxpayers make explanations and supplement information and documents by means of electronic transactions, the inspection team shall check in accordance with the order specified in Clause 1.4, Section II, Part II of this Process:

– When receiving electronic documents for tax inspection, the inspection team must make a confirmation that the electronic documents (documents, information, supplementary documents, explanations) have been received and sent to the submitter. tax by means of electronic transactions.

– If the tax file is accepted: The inspection team reports to the head of the tax examination department to submit it to the head of the tax authority for approval, and electronically store the explanation, information and documents submitted by the taxpayer. provide the same electronic tax file of the taxpayer.

- In case of having to make a record of tax administrative violations, the inspection team shall send it to the taxpayer by means of electronic transactions and handle it according to the provisions of the Law on Handling of Administrative Violations.

– When determining the payable tax amount, the Inspection Team may send a notice of imposition or determination by an electronic transaction method to the taxpayer. The order and procedures for tax assessment comply with the provisions of Article 16 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government.

2.2. For Check at the taxpayer's headquarters.

a. Applying the method of electronic transactions between the inspection team and the taxpayer when conducting the inspection at the taxpayer's office:

After the inspection decision is issued, the inspection team will contact the taxpayer to guide and agree on the application of the electronic transaction method between the inspection team and the taxpayer while conducting the inspection at the tax office. taxpayer headquarters.

In case the taxpayer agrees to apply the electronic transaction method between the inspection team and the taxpayer in the tax examination at the taxpayer's office, the inspection team shall conduct the inspection according to the order specified in Clause 2.2 of this Article. clause XNUMX Section III Part II This process also records electronically:

The head of the inspection team and members of the inspection team, when inspecting the observance of the tax law through electronic transaction methods, must comply with the contents and must not exceed the time limit stated in the inspection decision.

- In case of publication of the decision on inspection via electronic transaction method, the tax inspection team and the taxpayer must have a written confirmation of receipt, understanding and compliance with the decision on examination of application of the electronic transaction method. death according to form No. 12/QTKT issued together with this procedure. The inspection start date is counted from the date written on the record confirming receipt, understanding and compliance with the decision on inspection of application of the electronic transaction method between the taxpayer and the inspection team.

- A request for provision of electronic documents (documents) for tax inspection shall be made and sent to taxpayers by electronic transaction method. When receiving electronic documents for tax inspection from taxpayers, the inspection team must make a confirmation that electronic documents for tax inspection have been received and send to taxpayers by electronic transactions.

Data confirmation minutes can be made, sent and signed through electronic transactions between members of the inspection team and the taxpayer.

b. Send and deliver inspection records by electronic transaction method:

- The draft inspection record must be publicized before the inspection team and at the same time disclosed to the taxpayer by sending it by electronic transaction method and notifying the taxpayer for comments and explanations (if applicable). yes) and sign the minutes. A public record of the draft inspection record via the electronic transaction method (under the form No. 13/QTKT issued together with this process) is made and signed by the electronic transaction method.

The exchange of information and explanations can be done in writing and electronic transactions.

- In case the time limit for signing the inspection record expires, and the taxpayer does not sign the tax inspection record, the head of the inspection team shall digitally sign the inspection record and send it to the taxpayer by electronic transaction method. report to the head of the tax inspection department to report to the person competent to issue the decision to sanction tax administrative violations according to regulations.

For the act of failing to sign the minutes, the head of the inspection team must make a record of administrative violations about not signing the inspection record, and report it to the head of the tax inspection division to report to the person competent to issue the decision. sanction administrative violations according to regulations.

- In case the inspection record is signed by electronic method, the head of the inspection team and the taxpayer must digitally sign the minutes and each attached appendix.

c. Deliver and send decisions on handling of tax violations, decisions on sanctioning of tax administrative violations, decisions on tax imposition, and inspection conclusions by electronic means.

Decisions on handling of tax violations, decisions on sanctioning of tax administrative violations, decisions on tax assessment, and inspection conclusions are sent by electronic transaction method at the address the taxpayer has registered with the tax authority. tax office.

3. Troubleshooting during electronic transactions:

– In case the error is caused by the taxpayer's technical infrastructure system and equipment, leading to the failure to conduct electronic transactions in service of tax inspection, which the taxpayers notify the inspection team. via the tax office's email address, after 06 working hours from the date of receipt of the notice, the taxpayer still has not fixed the problem, the inspection team instructs the taxpayer to switch to another transaction method (delivery). direct translation, by post, etc.). The time for troubleshooting this technical error (from the time the taxpayer informs the inspection team to the time the inspection team receives the taxpayer's information and documents) is not included in the inspection time.

– In case the error is caused by the technical infrastructure system and equipment of the tax authority, leading to the failure to conduct electronic transactions, the inspection team must contact the Information Technology department to request confirmation and correction. troubleshoot problems, and communicate and notify taxpayers. During the troubleshooting period, if the taxpayer requests, the inspection team will guide the taxpayer to switch to another transaction method. The time for troubleshooting this technical error (from the time the inspection team notifies the taxpayer to the time the inspection team receives the taxpayer's information and documents) is not included in the inspection time.

V. COLLECTION OF REPORT AND STORE TAX INSPECTION DOCUMENTS

1. Enter data into the system.

The leader of the tax inspection department is responsible for directing the tax inspection department to enter all data about the inspection, including: checking tax records at the tax office's headquarters; check at the taxpayer's office, check by means of electronic transactions into the inspection and examination support system.

– The input of inspection data into the inspection and inspection support system must ensure the time required for reporting irregular and periodic inspection results as prescribed.

– The Department of Taxation and Inspection is responsible for inspecting and urging Tax Departments to enter inspection data into the inspection support system, to examine and summarize the implementation situation of Tax Departments to report to the General Department. Tax as a basis for directing and administering tax inspection.

– The Department of Taxation assigns a task to an Inspection – Inspection Department which is responsible for inspecting and urging Tax Departments to enter inspection data into the System and summarize the implementation situation of Tax Sub-Departments to report. report to the Tax Department as a basis for directing and administering tax inspection in the locality.

– The head of the inspection team is responsible for the timeliness, completeness and accuracy of the situation and data of the inspected taxpayer entering the inspection and examination support system.

2. Reporting mode.

In addition to making ad hoc reports at the request of competent authorities; periodically on the 15th and last day of the month and 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 payment support system. check, check to report. Some specific contents and requirements for inspection results on the inspection and examination support system are as follows:

2.1. Closing date for reporting data.

Due to the characteristics of the inspection activities are continuous and transitional between reporting periods, the reporting must ensure the time and continuity between the reporting periods, avoiding duplicate reports and omissions due to the determination of the time limit. inconsistency reporting data points. Reported data of each reporting period must ensure the principle of closed data from the previous period to the end of the reporting period (monthly report is the result of the whole month; annual report is the result of the whole year).

2.2. Types of periodic reports.

- The results of the inspection on the inspection and examination support system are summarized and reported by the lower tax authorities, using the form No. 14/QTKT; Form 15/QTKT and report form No. 16/QTKT issued together with this process (the form will be updated at the tax inspection and support system).

– The head of the tax authority assigns civil servants, inspection and examination departments to input data to report the results of inspection work on the inspection and inspection support system regularly, continuously and in a timely manner. .

2.3. Reporting time.

– Monthly report: The Tax Department and the Department of Taxation enter data to report the results of inspection work on the inspection and inspection support system before the 01st of the month following the reporting month.

– Annual report: The Tax Department and the Department of Taxation enter data to report the results of inspection work on the inspection and inspection support system before the 05th of the first month of the year following the reporting year.

2.4. Report form.

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

3. Maintain inspection records.

The head of the inspection team is responsible for making the inspection dossier, including:

- Risk analysis profile.

– Decision on tax inspection, decision on extension of tax inspection (if any); Decision on adjustment of inspection decision (if any); Decision to supervise the operation of the inspection team (if any).

- Minutes of work assignment; minutes of announcement of inspection decisions; inspection records; appendix to the inspection record (if any); public record of the draft inspection record; opinions and explanations of taxpayers (if any); records of administrative violations (if any).

- Reporting test results; audit log; Inspection conclusion or decision on sanctioning of tax administrative violations; Decision on sanctioning other administrative violations (if any).

– Other arising documents (if any): written request for postponement of inspection time; the tax authority's document notifying the taxpayer to postpone the time of conducting the inspection; test pause text; documents and documents provided by the taxpayer, explaining the inspection contents; documents and documents serving as the basis for inspection results; other relevant documents.

Within 01 (one) year from the date of signing the decision on sanctioning tax law violation, or the conclusion of the inspection, the head of the inspection team is responsible for handing over the inspection file to the department or person assigned to it. storage service in accordance with the law and the agency's regulations.

Handover dossiers and documents must be made in minutes (form No. 17/QTKT issued together with this process) and kept together with the inspection file.

Part III

ORGANIZATION OF IMPLEMENTATION

1. The Tax Inspection - Inspection Department is responsible for guiding and directing tax authorities at all levels to implement this Process. The Information Technology Department is responsible for preparing the IT infrastructure to meet the process implementation.

2. Heads of tax authorities at all levels shall organize and carry out the inspection of tax records at tax offices' offices and at taxpayers' offices according to the provisions of this process; periodically or irregularly, the superior tax authority shall inspect the implementation of the process by the lower tax authority and apply commendation and discipline forms according to the prescribed regime.

3. In the course of implementation, if there are any problems, the Tax Department of Large Enterprises, the Department of Tax Administration of Small and Medium Enterprises, business households, individuals and the Tax Departments of provinces and cities promptly report to the General Department of Taxation. Tax Department for settlement.

APPENDIX

FORM OF TAX INSPECTION PROCESS
(Issued together with Decision No. 970/QD-TCT dated July 14, 7 of the General Department of Taxation)