Received a tax audit notice.
- The decision to conduct an on-site inspection of the taxpayer's premises (Form No. 03/KTTT – Circular No. 156/2013/TT-BTC) must be sent to the taxpayer no later than 03 working days from the date of issuance.
- If, upon receiving the decision, the taxpayer requests a postponement, a written request must be submitted. Within 05 working days, the tax authority will notify whether the request is accepted or not (Form No. 06/QTKT).
Cases where a tax audit decision is revoked.
- In cases where an audit is conducted based on a notification of explanation but the taxpayer fails to provide an explanation or prove the accuracy of the declared tax amount, within 05 working days from the date of receiving the decision or before the decision is announced, if the taxpayer proves to the tax authority that the declared tax amount is correct or pays the full amount of tax and penalties due as calculated by the tax authority, the tax authority will issue a decision to revoke the audit decision using form No. 19/KTTT – TT 156/2013/TT-BTC.
- In cases where the taxpayer has abandoned their business location, or the legal representative is absent for an extended period due to force majeure, or a competent state agency is conducting an investigation or inspection at the taxpayer's premises, the tax authority shall issue a Decision to revoke the Tax Inspection Decision using form No. 19/KTTT.
