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Who is under supervision during tax inspection or examination at the premises of taxpayers in Vietnam?
Pursuant to Article 4 of the Regulation on Supervision of the Activities of kết quả bóng đá trực tiếp or examinationdelegation (Regulation) issued together withDecision 1614/QD-TCT of 2020as follows:
Explanation of Terms
In this Regulation, the following terms are understood as follows:
1. Supervisor: the person who issues the decision on tax inspection or examination; the leader of the direct management department of the head of kết quả bóng đá trực tiếp or examination delegation; the supervision team or official assigned by the person issuing the decision on tax inspection or examination to supervise the activities of kết quả bóng đá trực tiếp or examination delegation.
2. Supervised person: the head of kết quả bóng đá trực tiếp or examination delegation; the deputy head of kết quả bóng đá trực tiếp or examination delegation; members of kết quả bóng đá trực tiếp or examination delegation.
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The supervised persons in the activities of kết quả bóng đá trực tiếp or examination delegation at the premises of taxpayers include: the head of kết quả bóng đá trực tiếp or examination delegation; the deputy head of kết quả bóng đá trực tiếp or examination delegation; members of kết quả bóng đá trực tiếp or examination delegation.
What are the duties and powers of the supervised person in the activities of the taxinspection or examinationdelegation at thepremises of taxpayers in Vietnam? (Image from the Internet)
What are the duties and powers of the supervised person in the activities of kết quả bóng đá trực tiếp or examination delegation at the premises of taxpayers in Vietnam?
Pursuant to Article 7 of the Regulation issued together withDecision 1614/QD-TCT of 2020, the duties and powers of the supervised person in the activities of kết quả bóng đá trực tiếp or examination delegation at the premises of taxpayers are as follows:
(1) Provide promptly, fully, accurately, objectively information, and documents related to the supervision content stipulated in Article 8 of the Regulation issued together withDecision 1614/QD-TCT of 2020. Specifically:
- For inspection activities: Develop and send kết quả bóng đá trực tiếp Plan according to Form 19/QTTTrDownload;
For audit activities: Develop and send the approved auditing content.
- Record the inspection or examination log according to the management, use, and operation procedure of the inspection or examination Log application;
- In case of issuing documents to exercise rights in tax inspection or examination activities, report to the decision-maker of kết quả bóng đá trực tiếp or examination and send to the supervision team or official assigned to supervise the activities of kết quả bóng đá trực tiếp or examination delegation;
- Other information and documents related to the supervision content as required by the supervisor.
(2) Explain and clarify issues related to the supervision content as required by the supervisor.
(3) Timely notify the supervisor of difficulties and obstacles in the activities of kết quả bóng đá trực tiếp or examination delegation to take measures according to their authority or suggest the decision-maker of kết quả bóng đá trực tiếp or examination for handling.
(4) Refuse to provide information and documents that are not within the scope or content of the supervision and clearly explain in writing the reasons for not providing.
(5) The head of kết quả bóng đá trực tiếp or examination delegation reports to the decision-maker of kết quả bóng đá trực tiếp or examination in case the supervisor violates the law in performing supervision duties.
(6) When reporting the results of tax inspection or examination, the head of kết quả bóng đá trực tiếp or examination delegation reports to the supervisor must include specific data as follows:
- Detailed results of inspection or examination according to each risk content analyzed before the inspection or examination at the premises of taxpayers; including criteria (high-risk points) to develop the inspection or examination plan and criteria for risk analysis before issuing the decision on tax inspection or examination at the premises of taxpayers,
- Detailed results of inspection or examination according to the risk analysis based on the vertical and horizontal analysis tables, balance sheet, business results report, and other data before issuing the decision on tax inspection or examination at the premises of taxpayers,
- Information collected from sources: Authorities, Denunciations, Media, Press, etc. (if any),
- Other contents discovered during the inspection or examination at the premises of taxpayers (if any).
(7) Send the information exchange letter according to Form 06-TTKT issued together with the Regulation issued together withQuyết định 1614/QĐ-TCT năm 2020to the taxpayer (at the time of announcing the decision on tax inspection or examination) and report to the supervisor on this content.
What is the purpose of supervising the activities of kết quả bóng đá trực tiếp or examinationdelegation at the premises of taxpayers in Vietnam?
Pursuant to Article 3 of the Regulation issued together withDecision 1614/QD-TCT of 2020, the supervision of the activities of kết quả bóng đá trực tiếp or examination delegation at the premises of taxpayers aims to monitor and grasp the compliance with the law, adherence to theInspection Law of 2022, Luật Quản trực tiếp bóng đá, tax inspection or examination procedures, adherence to ethical standards, code of conduct of tax officials, and discipline consciousness of the head, the deputy head, and members of kết quả bóng đá trực tiếp or examination delegation;
The situation of task performance and implementation of tax inspection or examination activities to promptly take corrective and handling measures to ensure the correct implementation of the purpose, requirements, and content according to the inspection plan; the approved audit content.
