Decision 746/QD-TCT on tax inspection process (Expired from 14/07/2023)

DECISION

ON ISSUANCE OF TAX INSPECTION PROCESS

GENERAL DEPARTMENT OF DEPARTMENT OF TAXES

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 11; Law amending and supplementing a number of articles of Law on tax administration No. 2006/21/QH2012 dated November 13, 21 and guiding documents;

Pursuant to Decision No. 115/2009/QD-TTg dated September 28, 9 of the Prime Minister defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to Decision No. 109/2009/QD-BTC dated January 14, 01 of the Ministry of Finance defining the functions, tasks, powers and organizational structure of the Inspector General of Taxation;

At the proposal of the Chief Inspector of the General Department of Taxation,

DECISION:

Article 1. Issued together with this Decision Tax inspection process, replacing Decision No. 528/QD-TCT dated May 29, 5 of the General Director of Taxation on promulgating tax inspection process.

Article 2. This Decision takes effect from the date of signing. Heads of Departments and equivalent units under and under the General Department of Taxation; Directors of Tax Departments of provinces and centrally run cities are responsible for the implementation of this Decision.

PROCEDURE

TAX INSPECTION
(Issued together with Decision No. 746/QD-TCT dated April 20, 4 of the General Director of Taxation).

Part I

GENERAL RULES

I. PURPOSE

1. Strengthening tax inspection under the provisions of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration on the basis of applying a risk management mechanism to detect, prevent and promptly handle tax violations and prevent tax loss.

2. Improve taxpayers' self-discipline to comply with tax laws in tax declaration, tax calculation and tax payment.

3. Implement administrative reform in tax inspection, thereby avoiding distractions and 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 in the following cases:

- Check tax declaration dossiers at tax offices;

- Check at the taxpayer's office in case the taxpayer fails to explain or supplement information and documents according to the tax authority's notice; failing to make additional declarations of tax records or explaining or making additional declarations of tax dossiers but failing to prove that the declared tax amounts are correct; or the tax authority does not have enough grounds to determine the payable tax amount (also known as a check from the tax return);

– Check at the taxpayer's office for cases where, through analysis and assessment of the taxpayer's compliance with the tax law, it is determined that there are signs of law violation (also known as inspection according to signs of violation). ;

– Check at the taxpayer's office for the cases of inspection before tax refund and after tax refund as prescribed (also known as tax refund inspection);

- Checking at the taxpayer's office for the cases selected according to the plan or subject decided by the head of the superior tax authority (also called the inspection according to the plan or thematic);

- Check at the taxpayer's office for taxpayers splitting, merging, amalgamating, dissolution, bankruptcy, equitization, tax code closure, business location relocation and sudden inspection cases. export, inspect under the direction of the competent authority (also called other inspection).

III. SUBJECTS OF APPLICATION

This procedure applies to leaders of tax offices, tax inspection departments, personal income tax management departments, and people assigned to tax inspection under tax authorities at all levels for the cases mentioned in Section XNUMX of this Article. II This Procedure.

This procedure does not apply to cases of invoice inspection (invoice inspection is carried out in accordance with Decision No. 381/QD-TCT dated March 31, 3 of the General Department of Taxation issued together with the Inspection Procedures). receipt).

IV. EXPLAINING WORDS

The terms used in the process are construed as follows:

1. Tax inspection division is the division assigned to perform tax inspection; directly check tax declaration dossiers; tax inspection at the taxpayer's headquarters, including: Tax inspection department; tax inspection department; personal income tax management department at all levels of the Tax Authority.

2. Leaders of tax inspection department: Director, deputy director, department head, deputy head at the Inspectorate of the General Department of Taxation; Department of Personal Income Tax Administration; Head of Department, Deputy Head of Inspection Department; Heads, Deputy Heads of Personal Income Tax Administration Departments of Tax Departments of provinces and cities; Team captains, deputy captains of inspection teams, captains and vice-captains of personal income tax management teams of tax sub-departments of districts, towns and cities directly under the province.

3. Leaders of tax authorities: General Director, Deputy General Directors; Director; the Deputy Directors; Head of Department; Deputy Heads of Departments.

4. Tax authorities: General Department of Taxation, Department of Taxation and Sub-Departments of Tax;

5. The person assigned the tax inspection task is a civil servant on the payroll of tax authorities at all levels assigned to perform the task of tax inspection, tax declaration, tax inspection at the taxpayer's office.

V. SOME REQUIREMENTS FOR CIT OFFICERS CHECKING TAX DECLARATION DOCUMENTS

1. Apply computer software to assist in checking all types of assigned tax returns that taxpayers send to the tax office. In case the application of information technology does not satisfy the tax inspection, the tax authority shall arrange the tax officials to directly conduct the tax inspection according to the provisions of Article 60 of the Circular No. 156/2013/TT-BTC dated November 06. 11 by the Ministry of Finance.

2. Take responsibility for the order, procedures and test results for the assigned cases.

3. Timely grasp and deploy the application of information technology applications of the industry to tax inspection.

4. Keeping information about tax inspection results secret, except for the cases in which taxpayers' disclosure of information violating tax laws is specified in Article 73, Article 74 of the Law on Tax Administration and Article 72 of the Law on Handling. administrative violation No. 15/2012/QH13 dated June 20, 6.

Part II

CONTENTS OF THE PROCESS

I. INSPECTION OF TAX DECLARATION DOCUMENTS AT THE DEPARTMENT OF TAX AGENCIES

1. Update data and information into software and information technology applications for inspection work

– The inspection department, inspection officials and relevant departments promptly and fully update information and data of taxpayers into the inspection and examination support application (TTR); application planning inspection, tax inspection (TPR)… data system of the industry.

– The tax inspection department and tax inspection officers use taxpayers' tax declaration data and taxpayers' information data that have been updated into the industry's data system to serve the audit. check the tax declaration dossiers submitted by the taxpayer to the tax office.

The head of the agency in charge of inspection is responsible for regularly grasping and urging the inspection department and inspection officials to strictly perform the above tasks in order to properly implement the management work. tax management and inspection according to the risk management mechanism in tax administration.

2. Checking tax returns

2.1. Principles of checking tax declaration dossiers at tax offices

- All types of monthly, quarterly and yearly tax declaration dossiers (collectively referred to as tax declaration dossiers) submitted by taxpayers to tax authorities are regularly checked according to the provisions of Article 77 of the Law on Tax Administration and inspection. according to the risk management mechanism specified in Clause 4, Article 1 of the Law on Amendments to a number of articles of the Law on Tax Administration.

- Tax declaration dossiers must be checked at tax offices' offices, including all tax declaration dossiers sent by organizations to tax offices, except: tax declaration dossiers of organizations declaring tax by direct method; tax declaration dossiers for payment of land use tax upon land allocation; agricultural land use tax; non-agricultural land use tax, land rent; excise; registration fee; fees and other charges.

- For the case of closing the contractor's tax identification number, the branch tax identification number, if production and business activities have not yet arisen, an inspection can be carried out at the tax authority's office to record the minutes and carry out the following procedures. continue to pay tax code according to regulations.

- For tax declaration dossiers sent to the tax authorities that have computer software to support inspection, the application software of the tax industry shall be applied to check the completeness and accuracy of the information. and promptly detect risks in tax returns.

2.2. Procedure for checking tax returns

2.2.1. Manual test sequence.

– Select the list of taxpayers to check tax declaration dossiers at the head office of the tax authority at least 20% of the number of operating enterprises currently administering tax as follows:

+ From 15% of the number of taxpayers or more selected by the tax inspection and inspection planning application at risk (TPR);

+ From 5% of the number of taxpayers or more selected through local tax administration practices are at high risk, showing signs of tax evasion, tax fraud, or false declaration of payable tax amounts.

The list of taxpayers selected according to the risk mentioned above to check tax declaration dossiers at the head office of the tax authority does not overlap with the list of inspection plans and inspection plans and inspection topics. This list must be submitted by the head of the inspection department to the head of the tax agency before December 20 each year and the head of the tax agency for approval before December 12 of each year.

The list of taxpayers to check tax returns at the tax office may be supplemented, adjusted quarterly or every 6 months depending on the actual arising and detecting tax violations in the locality. . The addition and adjustment of the list of taxpayers shall be decided by the head of the tax agency directly managing it.

- Based on the list of the number of taxpayers that must check tax records, the head of the examination department shall submit to the head of the tax agency to assign specific tasks the number of taxpayers to check tax records for each public servant. Tax Inspection.

No later than 25 days after the deadline for submitting tax returns, tax inspection officers are responsible for checking all types of tax declaration dossiers, including: Tax declaration dossiers for each time they arise; types of tax declaration dossiers by month; types of quarterly tax declaration dossiers; types of tax declaration dossiers by year of assigned taxpayers.

– Check tax bases to determine the payable tax amount; tax amounts to be exempted or reduced; the amount of tax refund… according to the comparison method 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 return (if any) with the tax declaration, the documents attached to the tax declaration (if any) last month, last quarter, previous year .

+ 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).

– After checking each tax return, the tax inspection officer must comment on the tax return using form No. 01/QTKT attached to this process:

+ For tax declaration dossiers fully declaring the criteria; ensure the reasonableness and accuracy of information and documents; If no signs of risk are detected, the tax return comment will be kept together with the tax return file.

+ For tax declaration dossiers that are compared, compared and analyzed, it is found that the declared content is incorrect, the declared data is incorrect or there are contents that need to be verified related to the payable tax amount, exempted tax amount, reduced tax amount, refunded tax amount, etc., the tax inspection officer must report to the head of the examination division and submit it to the head of the tax agency to issue a written notice requesting the taxpayer to explain or supplement information and documents according to form No. 01/KTTT issued together with Circular No. 156/2013/TT-BTC dated November 06, 11 of the Ministry of Finance.

2.2.2. Test sequence by application software.

- Check tax bases related to the determination of payable tax amounts; tax amounts to be exempted or reduced; tax refund amount.

+ Not later than 25 days after the deadline for submitting tax declaration dossiers, the examining civil servant uses application software to check tax declaration dossiers to check and assign points for each criterion; whereby the application sorts taxpayers (tax returns) according to each risk criterion and gives comments and warnings for each criterion; At the same time, the application arranges taxpayers according to the overall risk of all criteria in order from high risk to low risk, helping to classify taxpayers (tax returns) according to the level of risk. tax risk. Particularly for personal income tax, PIT management software is applied to detect risks in PIT declaration dossiers, individuals with incomes from 2 or more places have not yet been able to deduct tax and do not self-finance tax. according to the law.

+ Officials check and print a list of taxpayers sorted by risk level and print comments and risk warnings for each taxpayer on the system.

– The comment (risk warning) of each taxpayer is printed out from the system, the inspection officer continues to review and compare the tax declaration file to add comments (if any) to the form No. 01 /QTKT attached to this procedure:

+ For taxpayers (tax declaration dossiers) who have not detected risks and have no signs of violations, the inspection officer prints a list of taxpayers who have not yet been exposed to risks from the system and submits them to the head of the inspection department for signature. browse to save test records.

+ For taxpayers (tax return records) with low risk, the inspection officer prints and comments on the tax declaration file to submit to the head of the examination and depository department without having to issue a notice, except for the following cases: there is a direction from the head of the inspection department, the head of the tax office or there are suspicious signs that need to be clarified.

+ For taxpayers (tax return records) with high and medium risks: the tax return statement has a tax risk warning, the tax inspection officer prints the taxpayer notice in the following order. high risk to medium risk to report to the head of the inspection department to submit to the head of the tax office to sign a notice requesting the taxpayer to explain or supplement information and documents according to form No. 01/KTTT attached to this Circular. No. 156/2013/TT-BTC of the Ministry of Finance.

2.3. Processing tax return inspection results.

a) Handling after issuing the notice

a.1) The time limit for taxpayers to explain or supplement information and documents stated in the notice is no more than 10 working days from the date the taxpayer receives the tax agency's notice or feedback (if sent via email). post office).

a.2) Taxpayers can send written explanations or directly work at tax offices. In case the taxpayer directly goes to the tax office to explain or supplement information and documents according to the notice of the tax office, the tax inspection officer must make a working record according to form No. 02/KTTT attached to this Circular. Circular No. 156/2013/TT-BTC of the Ministry of Finance.

a.3) After the taxpayer has fully explained or supplemented information and documents at the request of the tax authority and proved that the declared tax amount is correct, the inspecting officer shall report to the head of the inspection department for submission to the tax authority. The head of the tax authority shall approve it to save the explanation, additional information and documents together with the examination dossier.

a.4) In case the taxpayer has explained or supplemented information and documents but there are not enough grounds to prove that the declared tax amount is correct, the inspecting officer shall report it to the head of the examination division and submit it to the head of the tax agency. tax issues a notice requesting taxpayers to make additional declarations (according to form No. 02/QTKT issued together with this process). The time limit for additional declaration is ten working days from the date the tax agency issues a notice requesting additional declaration.

a.5) At the expiration of the time limit according to the notice of the tax authority, the taxpayer fails to explain or supplement information and documents; 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 tax authority:

– The decision to determine the payable tax amount, made according to the form of Decision No. 01/ADTH issued together with the Circular No. 156/2013/TT-BTC of the Ministry of Finance; or

- Decide to inspect at the taxpayer's office in case there are not enough grounds to determine the payable tax amount. The decision on tax inspection at the taxpayer's office is made according to form No. 03/KTTT issued together with Circular No. 156/2013/TT-BTC of the Ministry of Finance.

b) Administrative procedures when tax inspection officers report to the head of the inspection department and submit to the head of the tax agency a notice of explanation (addition of information and documents) or a decision on tax imposition as follows:

b.1) Procedures for submitting to the head of the tax authority to issue a notice of explanation, additional information, documents, notice of additional declaration:

– Notice (Notice of explanation, additional information, documents), must have a statement and attached documents:

+ Draft notice;

+ Comments on test results;

+ Tax returns.

– The notice of additional declaration must have a statement and be accompanied by the following documents:

+ Draft notice of additional declaration;

+ An explanation or 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). Whether).

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

b.2) Dossier for submission of the decision on imposition of payable tax includes:

- A statement clearly stating the grounds for determining the payable tax amount.

- Draft notice of tax assessment.

- Documents attached to the notice of explanation, supplement of dossier and notice of request for additional tax declaration.

II. INSPECTION AT TAX PAYERS' OFFICE

1. Principles of inspection at the taxpayer's office

1.1. Annually, the superior tax authority assigns the tax inspection task to the lower tax authority with the number of taxpayers based on the criterion of the percentage of active taxpayers who are administering taxes for 5 (five) cases: audit look up tax returns; checking for signs of violations; tax refund check; examination according to plan, thematic; and other tests.

1.2. For the case of planned inspection and thematic inspection, inspection for signs of violations, the tax authority shall carry out the inspection at the taxpayer's office no more than once a year.

1.3. For the case of inspection before tax refund later and inspection after tax refund, in case of planned inspection and thematic inspection, before the inspection at the taxpayer's office, the tax authority may request the taxpayer to tax explanation, providing information and documents as in the case of checking tax declaration dossiers at the tax office's headquarters (if necessary).

1.4. For the case of taxpayer separation, merger, consolidation, dissolution, bankruptcy, equitization, tax code closure (including contractor tax identification number), business location relocation and other In case of unexpected inspection, inspection under the direction of competent authorities can apply flexibly the forms of inspection from tax declaration dossiers, or check according to signs of violation, or inspect according to plan, specialized in inspection. subject specified in the guiding documents.

1.5. For types of tax declaration dossiers: Foreign contractor tax; organize the declaration by the direct method; pay land use tax upon land allocation; agricultural land use tax; non-agricultural land use tax, land rent; excise; registration fee; fees and other fees, the inspection at the taxpayer's office is carried out on the basis of tax risk.

1.6. Contents of inspection at the taxpayer's office for each specific case are as follows:

 - In case of checking from tax declaration dossiers, there are items that taxpayers do not explain or do not make additional declarations after the notice period of tax authorities;

- The case of tax refund inspection is the tax amount requested for refund or the tax refunded under the tax authority's decision;

- In case of checking according to signs of violation, are contents and items showing signs of tax law violation;

– In case of planned inspection, the topic is the content showing signs of risk through in-depth analysis of tax declaration dossiers (at least one year) of taxpayers;

– For the case of inspection of the taxpayer splitting, merging, amalgamating, dissolution, bankruptcy, equitization, tax code closure, business location relocation and unexpected inspection, inspection under the direction of the competent authority is the content of checking the observance of tax law.

1.7. Handling overlap in test operations

- If there is an overlap with the inspection and examination plan of the superior agency, the plan of the superior agency shall be followed.

- In case the local inspection activities have overlapping subjects with the tax inspection and examination plans of the provincial Inspectorate, the Department of Finance, or the local inspection agency, the Director of the Tax Department shall coordinate with the Department of Taxation. cooperate with the Chief Inspector of the province, the Director of the Department of Finance to handle; report to the General Director for consideration and decision when necessary.

2. Test planning and test topics

2.1. Principles of test planning, test topics

– Apply risk application software to test planning and test topics;

– The steps of planning the examination and thematic examination are carried out as guided in the tax inspection process;

– The number of taxpayers included in the annual plan or thematic must reach at least 60% of the number of taxpayers assigned the annual inspection task (the annual inspection task mentioned in Clause 1.1, Point 1, Section XNUMX of this Article) II, Part B of this procedure).

- The planning of inspection and thematic examination must be assigned to a department (Department or Team) responsible for acting as the focal point for summarizing, reporting and submitting to the Head of the tax agency for approval of the inspection plan and specialized in the inspection. test topic.

2.2. Test planning

a) Develop test plan

- Based on the requirements of the tax branch's work tasks, the General Department of Taxation shall issue a document guiding the formulation of the inspection plan before October 15 every year; The Tax Department shall issue a document guiding the formulation of the inspection plan before November 10 every year.

- The planning of the inspection must follow the principles of risk analysis and assessment on the basis of the application of risk management software issued by the General Department of Taxation. and at the same time, based on local tax management practices, select risky taxpayers to include in the tax inspection plan.

- The annual inspection plan must be balanced on the basis of human resources of inspection activities; actual number of taxpayers and the actual situation in the management area, to determine the list of objects to be checked.

- Taxpayers include in the inspection plan, the subject of examination is selected as follows:

+ Selection on TPR application software: Reaching 80% - 85% of the number of taxpayers on the list of taxpayers sorted by risk level on TPR application (after selecting to include in the payment plan). tax investigation); the selection of taxpayers to include in the inspection plan, the inspection subject must review, select and exclude low-risk taxpayers, and at the same time add appropriate high-risk taxpayers. with local tax risk criteria.

+ Select taxpayers from local tax management practices: Reach 15% - 20% of the number of taxpayers with high risk, signs of tax evasion, tax fraud, wrong declaration of payable tax through reality local tax administration practices.

- An inspection plan includes the following main contents: a list of names, tax codes and addresses of inspected subjects; test content; inspection subject, estimated time of inspection (Form No. 03/QTKT issued together with this process).

b) Approve and adjust the annual inspection plan

– The Tax Department shall make a list of taxpayers under its inspection plan and send it to the General Department of Taxation by November 25 every year.

– The General Director approves the inspection plan of the Tax Department before December 15 every year.

– The Tax Department shall make a list of taxpayers under the inspection plan and send it to the Department of Taxation before December 05 every year.

– The Director of the Tax Department approves the inspection plan of the Tax Department before December 20 every year.

- The approved inspection plan when adjustment is required must be decided by the head of the agency competent to approve the inspection plan. The plan is adjusted if it falls into the following cases: Under the direction of the Minister of Finance, or the head of the superior tax agency, or the proposal of the agency tasked with the inspection plan.

- In case the tax administration agencies have not inspected all the inspected objects in the approved inspection plan by the end of the fiscal year, the remaining inspected objects that have not been fully inspected must be prioritized for transfer. to the inspection plan for the following year.

2.3. Select test by topic

a) Thematic examination cases include:

- In case of thematic examination, the superior tax authority shall assume the prime responsibility for and assign it to the lower tax authority to perform or cooperate in implementation.

- Cases of inspection according to specific topics are actively developed by the lower tax authority and submitted to the superior tax authority for approval.

b) Develop an annual thematic examination plan

- The formulation of the annual thematic inspection plan shall be carried out concurrently with the formulation of the annual inspection plan specified at Point 1, Section II above.

- A report on the development of each subject for examination, including the following contents: Objectives, specific content of the subject; Estimated time of thematic implementation; a list of tax code names and addresses of taxpayers in the subject (Form No. 03/QTKT issued together with this process).

– The number of taxpayers inspected by topics is aggregated into the number of taxpayers in the annual inspection plan of each tax administration agency.

- The authority and time to approve the annual inspection subject must comply with the provisions of the inspection plan specified at Point 1, Section II above.

– The adjustment of the inspection subject has been approved in the following cases:

+ Adjusting the list of taxpayers under the subject; stop working on the topic.

+ In the course of tax administration, tax authorities, based on the requirements of the actual situation and specific characteristics of the management area and human resources of inspection activities, consider it necessary to develop additional Add new test topics.

These cases are adjusted not more than once a year, the time to request adjustment is no later than September 30 of each year and must be approved by the head of the agency competent to approve the adjustment decision.

2.4. Dossier for approval and adjustment of plans and topics

- Explanation clearly stating the basis for planning (adjusting the plan), the basis for choosing the topic (thematic adjustment); goals and results; plan content and thematic content.

- List of taxpayers checked according to plan, by topic (attached to Form No. 03/QTKT).

3. Prepare for inspection at the taxpayer's office

3.1. Issuing an inspection decision

a) If after examining the tax declaration dossiers at Point 2.2, Section I above, there are not enough grounds for tax assessment, a decision on inspection shall be issued at the taxpayer's office.

Dossier submitted for issuance of an inspection decision includes:

- A written statement stating the reasons for the inspection; The test content is recorded specifically what the problem is checked.

– Draft decision on tax inspection made according to form No. 03/KTTT issued together with Circular No. 156/2013/TT-BTC

- Documents attached to the notice of explanation, supplement of dossier and notice of request for additional tax declaration.

b) If, through analysis and assessment of the taxpayer's observance of the tax law, it is determined that there are signs of law violation.

Analyzing and evaluating the observance of the tax law on the basis of existing data, when identifying signs of tax law violation, the tax authority shall issue a decision on inspection at the taxpayer's office. tax.

Dossier submitted for issuance of an inspection decision includes:

- A written statement stating the reasons for the inspection; The test content is recorded specifically what the problem is checked.

– Draft tax inspection decision (as mentioned above)

– Attached risk analysis documents (attached to Form No. 04/QTKT issued with this process).

c) In case of inspection before tax refund later and inspection after tax refund as prescribed.

Bases for classification of dossiers for inspection before tax refund are specified at Point 2, Article 41 and inspection after tax refund at Point 4, Article 41 of Decree No. 83/2013/ND-CP dated July 22, 7 of the Government. detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration, the tax authorities shall issue inspection decisions at taxpayers' offices.

Dossier submitted for issuance of an inspection decision includes:

- A written statement stating the reasons for the inspection; The test content is recorded specifically what the problem is checked.

– Draft decision on tax inspection (as mentioned above).

– Dossier of request for tax refund (for the case of inspection before tax refund) or dossier for settlement of tax refund (for the case of inspection after tax refund).

- Attached risk analysis documents (if any).

d) Examination of selected cases according to the plan, thematic or the case of merger, separation, dissolution, bankruptcy, equitization of the enterprise, and unexpected cases of inspection and examination according to the provisions of law. direction of the competent authority.

Based on the approved inspection plan and subject, the cases of merger, division, dissolution, bankruptcy, equitization of the enterprise and cases of unexpected inspection and inspection under the direction of the Government. of the competent authority, the head of the Inspection Division assigns civil servants to collect, research and analyze in-depth information about the inspected taxpayers (Form No. 04/QTKT issued together with this process) for approval. test decision.

Dossier submitted for issuance of an inspection decision includes:

- A written statement stating the reasons for the inspection; The test content is recorded specifically what the problem is checked.

– Draft decision on tax inspection (as mentioned above).

- Analytical documents (attached to Form No. 04/QTKT issued together with this process) attached to the approved plan, thematic examination or the official letter requesting the inspection of tax finalization in the case of mergers and acquisitions. merger, separation, dissolution, bankruptcy, equitization of enterprises and cases of unexpected inspection and examination under the direction of competent authorities.

3.2. The decision on tax inspection at the head office of the taxpayer must be immediately sent to the tax declaration and accounting department and sent to the taxpayer within three working days from the date of issuance of the decision.

3.3. Before announcing the inspection decision, the head of the inspection team must assign members of the team to inspect each part according to the contents stated in the inspection decision (according to Form No. 05/QTKT issued together with the inspection procedure). this).

3.4. In case of annulment of inspection decision or postponement of inspection or handling of violations due to refusal to receive inspection decisions.

a) Annul the inspection decision in the following cases:

- For the case of inspection at Point 2, Section 1 above, before the time of conducting the inspection at the taxpayer's office, if the taxpayer proves that the declared tax amount is correct, within 5 working days The head of the inspection team shall report to the head of the inspection division and submit it to the head of the tax office for a decision on annulment of the decision on tax inspection.

– Tax authorities issue decisions to examine taxpayers who have quit their business; 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 contacts the state management agency after verification; or investigating agencies, inspection agencies are investigating, inspecting enterprises.

- Dossier submitted for annulment of a tax inspection decision includes:

+ A written statement clearly stating the reason for the annulment of the tax inspection decision.

+ Draft decision on annulment of tax inspection decision (form No. 19/KTTT issued together with Circular No. 156/2013/TT-BTC of the Ministry of Finance).

+ Documents of the taxpayer proving that the declared tax amount is correct.

b) Postponing the inspection.

In case, upon receiving the decision on inspection, the taxpayer requests to postpone the time of conducting the inspection, he/she must send a written notice to the tax authority clearly stating the reason and the delay time for consideration of the decision. Within 05 (five) working days from the date of receiving the written request for postponement of the inspection time, the tax authority shall notify (Form No. 06/QTKT attached to this process) to the taxpayer about acceptance or disapproval of the postponement of the examination period. The acceptance of the postponement of the inspection decision is only carried out once with a delay of not more than 1 months.

c) Handling of violations in case taxpayers refuse to receive tax inspection decisions.

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 refuses to receive the inspection decision, or deliberately evades not receiving the inspection decision. If they decide to inspect, the inspecting officer must make a record to sanction administrative violations according to Clause 1, Article 11, Circular No. 166/2013/TT-BTC dated November 15, 11 of the Ministry of Finance.

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. local authorities where the violation occurred or by two witnesses.

4. Conduct inspection at the taxpayer's office

4.1. The tax inspection at the taxpayer's office must be conducted within 10 working days from the date of issuance of the tax inspection decision. The head of the tax inspection team is responsible for announcing the tax inspection decision and explaining the inspection contents under the decision. After announcing the inspection decision, the tax inspection team and the taxpayer must make a record of determining the time and content of announcing the inspection decision according to Form No. 05/KTTT attached to Circular No. 156/2013. /TT-BTC of the Ministry of Finance.

4.2. The members of the inspection team must perform the work as assigned by the head of the inspection team and take responsibility for the assigned work. At the end of the assigned work, the members of the inspection team must make a record to determine the inspection data with the taxpayer's representative (Form No. 07/QTKT issued together with this process).

4.3. During the inspection, the inspection team is entitled to inspect assets, supplies and goods, examine accounting documents, accounting books, financial statements and relevant documents within the scope of the inspection. content of the decision on tax examination. For the information, documents and data that taxpayers have submitted to the tax authority according to current regulations such as documents and records on registration, tax declaration and payment, report on the use of invoices, etc. inspection does not require taxpayers to provide, but exploits and looks up at tax offices to serve the inspection.

If the taxpayer performs accounting on the computer using accounting software (meeting the provisions of Circular No. 103 / 2005 / TT-BTC dated 24 / 11 / 2005 of the Ministry of Finance guiding standards and conditions) of the accounting software), the inspection team requested to provide accounting books stored on electronic data readable by common office software, with contents like the taxpayer printed out to save. store as required, without requiring printing.

In case it is necessary to temporarily seize money, objects and permits related to tax evasion or tax fraud, the head of the inspection team must report it to the head of the examination division and submit it to the head of the tax office for decision on application of measures. temporarily seize money, objects and permits related to tax evasion or tax fraud in accordance with the Law on Tax Administration.

4.4. The head of the inspection team and members of the inspection team must not ask the taxpayer to provide information and documents unrelated to the inspection content; Information and documents are classified as State secrets, unless otherwise provided for by law.

4.5. In case during the inspection period, the taxpayer discovers and pays the wrongly or fraudulently declared tax amount to the state budget, the inspection team shall record the payment receipt and the paid tax amount in the minutes for handling. handle violations according to the provisions of the Law on Tax Administration.

4.6. The time limit for inspection at the taxpayer's office shall not exceed 5 actual working days from the date of commencement of the announcement of the inspection decision at the taxpayer's office. In case it is deemed necessary to extend the time for verification and collection of documents and evidences, at least one day before the end of the inspection time limit, the head of the inspection team must report to the head of the inspection division for submission to the Prime Minister. the head of the tax authority to issue a decision to supplement the inspection time limit (according to Form No. 18/KTTT issued together with Circular No. 156/2013/TT-BTC). Each inspection can only be added to the inspection period once. The additional time does not exceed 5 (five) actual working days.

4.7. During the inspection at the taxpayer's office, if there is a force majeure event that requires the inspection to be suspended, the taxpayer must make a written request, clearly stating the reason for the suspension and the duration of the suspension. Accordingly, the head of the inspection team shall report to the head of the inspection division and submit it to the head of the tax authority for issuance of a notice on the suspension of the inspection.

In case of suspension due to force majeure from the tax authority, the head of the inspection team shall report to the head of the inspection division and submit it to the head of the tax authority for issuance of a notice on the suspension of the inspection. The pause time does not count during the test period.

4.8. In case the taxpayer fails to comply with the tax inspection decision beyond 03 (three) working days from the date on which the decision of the competent authority must be complied with, or refuses, delays or evades the provision of tax dossiers, documents, invoices, vouchers, accounting books related to tax obligations beyond 06 (six) working hours from the date of receipt of the request of the competent authority during the inspection period at the head office of the Company. taxpayers shall be administratively sanctioned according to regulations.

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 intentionally evades or for objective reasons does not sign the record, the record must be signed by the representative of the local administration where the violation occurred. offense or of two witnesses.

5. Make an inspection record

5.1. A tax inspection record must be made according to Form No. 04/KTTT issued together with Circular No. 156/2013/TT-BTC of the Ministry of Finance. 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.

5.2. The inspection record includes the following main contents:

- Legal grounds for making minutes.

– Describe the development of the incident according to the checked content. State the results of the inspection team's data compared with the data declared and reported by the taxpayer; explain the reasons for the difference.

– Conclusion on each content that has been examined, determine the additional tax payable through inspection, determine the behavior and extent of violation and propose handling of the violation according to its competence. Proposing handling measures that are not within the competence of the inspection team.

5.3. The inspection minutes are made based on the results of the data confirmation minutes of the members of the inspection team and must be agreed upon in the inspection team before being publicly announced to taxpayers. If any member of the Delegation disagrees, the Head of the inspection team has the right to decide and take responsibility for the contents 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.

5.4. Within 5 (five) working days from the end of the inspection time limit, the head of the inspection team must publicly announce the inspection record before taxpayers and members of the inspection team. If the taxpayer requests, the head of the tax inspection team must explain unclear contents in the tax inspection report.

5.5. The inspection record must be signed on each page by the head of the inspection team and the taxpayer (or the taxpayer's legal representative) and stamped by the taxpayer (if any) on the day of public announcement.

In case taxpayers reserve their opinions in the inspection record, the head of the inspection team must create conditions for taxpayers to exercise the right of reservation.

If there are still problems with mechanisms and policies, they must consult their superiors, they shall be recorded in the minutes; When there is a written reply from the superior, the inspection team or the examination division shall make an appendix to the minutes with the taxpayer for handling in accordance with law.

5.6. In case the inspection record has been published and the taxpayer does not sign the tax inspection record, within 05 (five) working days from the date of public announcement of the inspection report, the head of the inspection team must make a report. records of administrative violations (according to the guidance in Clause 4.8, Point 4, Section II, Part B above), report to the head of the inspection division and submit it to the Head of the tax authority for issuance of a decision on sanctioning of administrative violations according to regulations. and at the same time notify the taxpayer to sign the inspection record. If the taxpayer still fails to sign the inspection record, within a maximum of 30 (thirty) working days from the date of public announcement of the inspection record, the head of the tax agency shall issue a decision to prosecute the taxpayer. tax collection management; sanction tax administrative violations or make tax inspection conclusions according to the contents of the inspection minutes and data and data collected during the inspection.

5.7. In case the inspection record cannot be published and the taxpayer does not sign the inspection record because the taxpayer is not present at the head office of the enterprise, or deliberately evades, or for objective reasons, at the latest in within 5 (five) working days from the date of completion of the inspection, the head of the inspection team must obtain the signatures of the representative of the local administration where the violation occurred or of two witnesses in the inspection record. Accordingly, the head of the tax authority shall issue a decision to handle tax arrears; sanction tax administrative violations or make tax inspection conclusions according to the contents of the inspection minutes and data and data collected during the inspection.

5.8. The inspection record must be made in at least 5 copies with the same legal validity.

- 01 copy kept by the taxpayer.

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

- 01 copy sent to tax declaration and accounting department.

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

- 01 copy is kept at the tax inspection department.

6. Processing inspection results at the taxpayer's office

6.1. No later than 5 (five) working days from the date of signing the tax inspection record, the head of the inspection team must report to the head of the inspection division for submission to the head of the tax authority on the tax inspection results (Form No. 08/ Financial management promulgated together with this process) and draft tax handling decisions (Form No. 20/KTTT issued together with Circular No. 156/2013/TT-BTC) or tax inspection conclusions (Form No. 06). /KTTT issued together with Circular No. 156/2013/TT-BTC).

Cases where tax arrears must be handled; to sanction tax administrative violations, within 07 (seven) working days from the date of signing the inspection record (in case the case has many complicated circumstances, within a maximum time limit of 30 thirty) working days from the date of signing the inspection record), the head of the tax agency must issue a decision on handling of tax violations according to Form No. 20/KTTT issued together with Circular No. 156/2013/ TT-BTC. In case of not having to handle tax arrears; If not subject to tax administrative penalties, within 7 (seven) working days from the date of signing the inspection record, the head of the tax agency must sign the tax inspection conclusion.

The decision on handling of tax violations or tax inspection conclusions shall be sent to the following departments:

- 01 copy sent to the taxpayer.

- 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 debt management and tax debt enforcement department;

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

The decision on handling of tax violations 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 of the decision. handle tax violations. For cases where a 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 decision has been assigned. For the case sent by post by registered mail, if after 10 (ten) days from the date the decision on handling of 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 handling of violations that has been posted at the residence of the individual, the head office of the sanctioned organization, or there are grounds to believe that the violator evades and refuses to receive the sanctioning decision, the decision is considered to have been approved. deliver.

6.2. In case, through tax inspection, it is found that tax violations show signs of tax evasion or tax fraud, within 7 (seven) working days from the date of completion of the inspection (in case the case has serious circumstances). If the details are complicated, within 30 (thirty) working days from the date of completion of the examination, the head of the inspection team shall report to the head of the examination division and submit it to the head of the tax authority for approval. execute the decision on post-inspection handling, or transfer the dossier to the inspection department or consider and handle in accordance with law.

Dossier to be transferred to inspection includes:

- A written statement clearly stating the reason for transferring the dossier;

– Decision to check;

- Inspection records;

- Documents and evidences proving the taxpayer's signs of tax evasion.

6.3. In case, through tax inspection, it is found that tax evasion has criminal signs, within 10 (ten) working days from the date of detection, the head of the inspection team shall report to the head of the inspection division for submission. The head of the tax agency shall transfer the dossier to the competent agency for investigation in accordance with the criminal procedure law.

A dossier of transfer to the investigating agency includes:

- Decide to transfer the file to the competent investigating agency;

- Inspection record (copy);

- Results of assessment and verification (copy, if any);

- Evidence or record of sealing the exhibits of violation (copy, if any)

– Other relevant documents (copy, if any).

7. Post-test results monitoring

The 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 to the state budget in accordance with regulations. within 90 (ninety) days from the date of expiration of the time limit for submitting to the state budget the inspection recommendations stated in the decision on handling of tax violations.

III. COMBINED REPORT AND STORE TAX INSPECTION DOCUMENTS

1. Input data into the system

The leader of the inspection department is responsible for directing the inspection division to enter all data about the inspection, including: checking tax declaration dossiers at the tax office's headquarters; Check at the taxpayer's office into the Inspection Support System (TTR).

– The input of inspection data into the Inspection and Test Support System (TTR) must ensure the time required for the reporting of irregular and periodic inspection results as prescribed.

– The Inspection Department is responsible for inspecting and urging Tax Departments to enter inspection data into the System and summarize the implementation situation of Tax Departments to report to the General Department of Taxation as a basis for directing and operating the audit. tax check.

– The Tax Department assigns a presiding inspection room to inspect and urge Tax Departments to enter inspection data into the System and summarize the implementation of the Sub-Departments to report to the Department of Taxation. serve as a basis for directing and administering tax inspection in the locality.

– The head of the inspection team at the enterprise is responsible for the timeliness, completeness and accuracy of the situation and data of inspected taxpayers entering the TTR system.

2. Reporting mode

In addition to making ad hoc reports at the request of competent authorities, monthly and yearly, the inspection department at tax authorities at all levels must review the results of the inspection on the application. use inspection support (TTR); at the same time, report the results of the inspection and submit it to the head of the tax agency at the same level for signature. While the inspection and testing support application (TTR) is being upgraded, a report on the results of the inspection is made and sent to the immediate superior tax authority, with a number of contents and requirements. As follows:

2.1. Time to close the report 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

– During the time when the application to support inspection and testing (TTR) is being upgraded, the lower tax authorities must summarize and report to the superior tax authorities in writing monthly and annually on the results of the examination of records. tax at the headquarters of the tax office and at the headquarters of the taxpayer according to the report form No. 09/QTKT; 10/QTKT and report form No. 11/QTKT issued together with this process.

– The head of the tax office assigns an inspection room (or an inspection team) to gather together the reports of the examination rooms (or inspection teams) according to the report form No. 09/QTKT; 10/QTKT; 11/QTKT promulgated together with this process to report to superior tax authorities.

2.3. Reporting time

– Monthly report: The Sub-department of Taxation shall report to the Department of Taxation before the 05th of the month following the reporting month; The Department of Taxation shall report to the General Department of Taxation before the 10th day of the month following the reporting month.

– Annual report: The Sub-department of Taxation shall report to the Department of Taxation before the 15th of the first month of the following year; The Tax Department shall report to the General Department of Taxation before the 20th of the first month of the following year.

2.4. Report form

- A written report shall be sent by mail and must be immediately sent to an email box (Inspection Department of the General Department of Taxation; Department of Taxation) with the contents according to the form mentioned in Section 2.2, Point 2. , Section III, Part B of this procedure.

– The written report must be consistent with the report printed from the application supporting inspection and testing (TTR). Tax authorities at all levels shall close monthly report data according to the reporting time as prescribed at Point 2.3, Section III, Part B promulgated together with this Process to serve the direction and administration of inspection and report test results.

3. Maintain inspection records

3.1. Within 30 (thirty) days from the date of signing the decision on handling of tax violations, or the inspection conclusion, the head of the inspection team is responsible for handing over the inspection file to the department or person assigned to it. duties in accordance with laws and regulations of the agency.

Handover dossiers and documents must be made in minutes (Form No. 12/QTKT issued together with this process), kept together with the inspection records.

3.2. Tax examination dossiers shall be kept at tax offices for the following time limit:

- For tax inspection dossiers at tax offices; Tax inspection records at the taxpayer's office are kept for a period of 5 (five) years from the date of completion of the inspection.

– For general reports kept at the tax office for a period of 5 (five) years from the reporting year.

Part III

ORGANIZATION OF IMPLEMENTATION

1. The Inspectorate Department of the General Department of Taxation is responsible for guiding and directing tax authorities at all levels to implement this process.

2. Heads of tax offices at all levels shall organize and inspect tax declaration dossiers 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 Departments of the provinces and cities shall promptly report them to the General Department of Taxation for settlement./.