- The inspection report must be publicly disclosed to the inspection team and the taxpayer. Each page of the inspection report must be signed by the team leader and the taxpayer, and stamped with the recipient's seal (including a seal on each page and a final seal at the end of the report).
- Tax audit report: prepared according to form No. 04/KTTT – TT 156/2013/TT-BTC and published within 05 working days from the date of completion of the audit.
- If there are any unresolved issues regarding policies or regulations requiring guidance from higher authorities, this should be noted in the tax inspection report. Upon receiving a written response from a higher authority, the inspection team or department is responsible for preparing an addendum to the report with the taxpayer for processing in accordance with the law.
Cases where inspection reports are published
- If the inspection report has been published but the taxpayer refuses to sign it, within 05 working days at the latest from the date of public publication of the inspection report, the Head of the inspection team must prepare a record of administrative violations, report the process of issuing the Decision on Administrative Penalties as prescribed, and simultaneously notify the taxpayer to sign the record.
- If the taxpayer still refuses to sign, within a maximum period of 30 working days from the date of public announcement of the inspection report, the head of the tax authority shall issue a decision to collect back taxes; impose administrative penalties for tax violations; or conclude the tax inspection based on the content of the received tax inspection report and the data collected during the inspection process.
In cases where the inspection report cannot be published.
- In cases where the inspection report cannot be published and the taxpayer refuses to sign it due to the taxpayer's absence from the business premises, deliberate evasion, or other objective reasons, the Head of the inspection team must obtain the signature of a representative of the local government where the violation occurred or of two witnesses on the inspection report no later than 5 (five) working days from the date of completion of the inspection.
- Accordingly, the head of the tax authority issues a decision to collect back taxes; impose administrative penalties for tax violations; or concludes a tax audit based on the audit report and data collected during the audit (excluding administrative penalties).
