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Businesses can only be inspected or audited a maximum of once a year.

The Prime Minister has instructed ministries and agencies, when developing inspection, examination, and audit plans, to ensure that financial and tax inspections, examinations, and audits of businesses are conducted only once a year, avoiding duplication and overlap.

To facilitate production and business activities and improve the investment and business environment for enterprises, the Prime Minister requests that ministries and agencies, when developing inspection, examination, and audit plans, proactively coordinate and reach consensus to ensure that financial and tax inspections, examinations, and audits of enterprises are conducted once a year, avoiding duplication and overlap, and must be publicly announced to enterprises in advance (except in special cases where violations by enterprises are detected and must be handled according to the provisions of the law).

The Prime Minister has instructed that no inspections or audits should be conducted without legal basis. When conducting inspections, audits, or reviews, it is prohibited to re-inspect or re-audit issues or matters that have already been concluded or handled by competent authorities. Those conducting inspections, audits, or reviews must be held legally responsible for their conclusions.

The Government Inspectorate will preside over and coordinate with the Ministry of Finance and relevant agencies to monitor and supervise the implementation.

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