Tax examination procedures are issued by the General Department of Taxation

What is the tax examination process?

Tax examination process is a set of regulations on the order and procedures for tax examination of enterprises.

5 tax test cases

1. Examining tax declaration dossiers at tax offices' offices;

2. Examining taxpayers 'offices in cases where taxpayers fail to give explanations or supplement information and documents according to tax offices' notices; failure to make additional declarations to tax dossiers or to explain or make additional declarations to tax dossiers but cannot prove that declared tax amounts are correct; or the tax authority has insufficient grounds to determine payable tax amounts (also known as examination from tax declaration dossiers);

3. Examination at taxpayers 'offices in cases where, through analysis and assessment of taxpayers' observance of the tax law there are signs of law violation (also called examination according to signs of violation. );

4. Examination at taxpayers' offices for cases of tax refund inspection first and tax refund inspection according to regulations (also called tax refund inspection);

5. Examination at taxpayers' offices for cases selected under plans or topics decided by heads of superior tax administration agencies (also known as planned or thematic examination);

How is the tax examination process performed?

Detailed tax examination procedures are performed according to the following documents:

Decision 746 / QD-TCT April 20, 4 of the General Director of the General Department of Taxation on the promulgation of the tax examination procedure

See full text Effective from April 20, 04

Decision 1215 / QD-TCT by 2020, on the amendment and supplementation of tax examination procedures, promulgated by the Director of the General Department of Taxation

See full text Effective from April 03, 09

What do businesses need to do when subject to tax inspection according to tax examination process?

1. Make a list of things to prepare when receiving tax inspection notice / decision

2. Complete the profile before working with the inspection team

3. Provide data, arrange personnel with accounting / tax expertise to explain questions of the tax authority

4. Receive the inspection record, consider, explain and supplement the record of the contents stated in the minutes

5. Agree on the contents of the inspection record, and sign the examination record

6. Get post-test processing decisions

7. Put the checked records into archives.

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