Tax inspection activities is implemented by the Tax Authorities. The inspections were performed on a large scale and focused more on enterprises posing high tax risks; those which have not been subject to tax inspection for many years; have incurred consecutive losses; expanded their investment or changed in ownership; or those engaged in significant transactions with related parties.

Procedures for tax inspection at site:

Step 1: Issuance of a tax inspection decision by the tax authority

The tax inspection decision shall be sent to the Enterprise within 03 (three) working days from the issuance date of the inspection decision.

Step 2: Request for information & documents from the taxpayer

The inspection team is entitled to request the Enterprise to provide information and documents or explanation on issues relating to the scope of inspection before conducting the fieldwork at the Enterprise’s premises

Step 3: Announcement of the Decision on inspection & carrying out the inspection fieldwork

Within 15 (fifteen) days from the issuance of the decision on inspection, the Leader of the inspection team is responsible for announcing the inspection decision to the inspected Enterprise.

Step 4: End of the inspection period

The inspection minutes shall be prepared in accordance with the prescribed template, and signed within 05 (five) working days from the end of the inspection period.

The Enterprise is entitled to receive the Inspection Minutes, request for explanation from the Inspection Team on the Tax inspection minutes and reserve their opinions in the Tax inspection minutes.

Step 5: Report of inspection results

Not later than 15 (fifteen) working days from the end of the inspection, the Inspection team leader shall report on the inspection results to the head of the inspection division for presenting to the issuer of the decision on tax inspection.

Step 6: Conclusion of inspection and Decision on tax treatment, sanction of administrative violations

Not later than 15 (fifteen) working days from the receipt of the Inspection result report, the issuer of the decision on tax inspection shall issue a written conclusion on inspection, except for the case where the inspection results are pending for specialized conclusions from competent agencies.

What can Apolo help you?:

•  Study documents, information provided by the client;

•  Legal research based on the provided documents and information to give basic legal opinions related to the case;

•  Draft request explaination document, complaint letter and other necessary applications and documents for client to submit to the Tax Authorities and other competent state agencies;

•  Appoint Lawyer as an authorized representative of client to work with Tax Authorities and other competent state agencies.

Welcome to Apolo Lawyers Law Firm

Apolo Lawyers is welcomed to help the client to deal with tax inspection. By our team of experienced lawyers, we believe that our clients will be satisfied with the quality of our Maritime Lawyer Service in Vietnam. For further information, please contact:

Apolo Lawyers Law Firm

Address: 10th Floor, PaxSky Building, No. 51 Nguyen Cu Trinh Street, District 1, Ho Chi Minh City

Tel: (028) 66.701.709 / (028) 35.059.349

Mobile & WhatsApp 1: 0939.486.086 / Mobile & WhatsApp 2: 0908.043.086

Email: contact@apolo.com.vn

Website: www.apololawyers.com

 

APOLO LAWYERS