Tax audits conducted at the office.
- Tax audits will be conducted at the taxpayer's premises in cases where the taxpayer fails to provide explanations or supplementary information and documents as requested by the tax authority; fails to file supplementary tax returns; or provides explanations or supplementary tax returns but fails to prove the accuracy of the declared tax amount; or the tax authority lacks sufficient grounds to determine the tax payable as guided in Article 60 of Circular 156/2013/TT-BTC.
- An inspection by the tax authorities identifies a taxpayer with suspected violations of the law.
- Inspections are conducted for both pre-refund and post-refund audits as stipulated by regulations.
- Planned inspections, thematic inspections conducted annually by the tax authorities.
- Inspections for entities undergoing division, separation, merger, consolidation, dissolution, bankruptcy, equitization, tax code closure, or business relocation will be conducted flexibly according to the inspection cases stipulated in Article 61 of Circular 156/2013/TT-BTC.
Scope and frequency of tax audits
For the cases mentioned in clauses 2 and 4, a comprehensive on-site inspection may be conducted a maximum of once a year, or an inspection may be conducted based on specific tax risk indicators of the taxpayer; for the cases mentioned in clauses 1 and 3, the inspection may be conducted based on specific content.
