Tax examination procedures are issued by the General Department of Taxation

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);