Currently, there are many businesses that do not have much experience in the sequence as well as tax inspection procedures before the inspection. Even, long-term accountants of the business have not updated the regulations and order of inspection and inspection of tax officials at the enterprise. Therefore, Expertis updates your business with the regulations and notes on the tax inspection regulations, order and procedures as follows:
Order and procedures for tax examination
- The inspection is conducted no later than 10 working days from the date of issue.
- At the beginning of the tax examination, the head of the tax examination team is responsible for announcing the tax examination decision, making a Minutes of publication (form No. 05 / KTTT- TT 156 / 2013 / TT-BTC).
- The term of inspection does not exceed 05 actual working days, from the date of publication, the extension time must not exceed 05 actual working days.
- Taxpayers are obliged to provide timely, complete and accurate information and documents (in case taxpayers use accounting software, they also provide software files).
- 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.
During the inspection at the office, the taxpayer incurs force majeure circumstances. The head of the inspection team reports to the leader of the inspection section, stating the reason for the suspension, the duration of the suspension, and submitting a notice on the suspension. Pause time is not included in the inspection period.
- If the taxpayer fails to comply with the decision on tax examination, the deadline for 03 is one working day from the date of compliance with the decision;
- Refuse to postpone or evade the provision of records, documents, invoices, vouchers and accounting books related to tax obligations beyond the deadline for import and export of work hours upon receipt of a request from a competent authority. rights during the inspection at taxpayers' premises.
- be sanctioned for administrative violations according to regulations (make records of administrative violations, if violators, or intentionally evade or for objective reasons but do not sign BB, must have signatures of representatives of local authorities). or by 2 witnesses).
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