trực tiếp bóng đá hôm nay thuế có nội dung phức tạp tại trụ sở của người nộp thuế thì được gia hạn thời hạn trực
How long can bóng đá hôm nay trực tiếp period on taxpayers’ premises in Vietnambe extended for complex matters?
Based on Point c, Clause 4, Article 110 of theLaw on Tax Administration 2019, the regulations on the duration of tax audits at the taxpayer's premises are as follows:
Tax audit at the taxpayer's premises
...
- The procedure for tax audit is stipulated as follows:
a) Announce bóng đá hôm nay trực tiếp decision at the start of bóng đá hôm nay trực tiếp;
b) Compare the declared content with accounting books, accounting documents, financial statements, risk analysis results on taxes, audit information data at the premises of the tax authority, relevant documents, and the actual situation within the scope and content of bóng đá hôm nay trực tiếp decision;
c) The audit period is determined in the audit decision but not exceeding 10 working days at the taxpayer's premises. The audit period is calculated from the date of announcement of the audit decision; in case of a large audit scope or complex content, the person who made the audit decision may extend it once but not exceed 10 working days at the taxpayer's premises;
d) Record bóng đá hôm nay trực tiếp minutes within 5 working days from the end of the audit period;
đ) Handle according to authority or propose the competent authority to handle based on the audit results.
...
Thus, the audit period is determined in the audit decision but not exceeding 10 working days at the taxpayer's premises and is calculated from the date of announcement of the audit decision.
However, in the case of complex content, the person who made the audit decision can extend it once but not exceed 10 working days at the taxpayer's premises.
How long can bóng đá hôm nay trực tiếp period on taxpayers’ premises in Vietnam be extended for complex matters?(Image from the Internet)
What are cases oftax audit on taxpayers’ premises without planning in Vietnam?
Based on Sub-item 1.3, Section 1, Part 3, Section 2 of bóng đá hôm nay trực tiếp Procedure issued together withDecision 970/QD-TCT 2023, six cases are regulated for tax audit at the taxpayer's premises without planning as follows:
(1) Inspect the taxpayer based on an accusation;
(2) Inspect the taxpayer according to the direction of the head of the tax authority or the direction of the head of the superior tax authority;
(3) Inspect based on the taxpayer's request;
(4) Inspect before the tax refund;
(5) Inspect after the proposal during the audit at the tax authority's premises;
(6) Other unexpected audit cases.
What are the rights and obligations of a taxpayer during a tax audit at the taxpayer's premises in Vietnam?
Based on Article 111 of theLaw on Tax Administration 2019, the rights and obligations of a taxpayer during a tax audit at the taxpayer's premises include:
(1) Taxpayer rights:
- Refuse the audit if there is no tax audit decision;
- Refuse to provide information, documents not related to bóng đá hôm nay trực tiếp contents; information and documents that are state secrets, unless otherwise provided by law;
- Receive bóng đá hôm nay trực tiếp minutes and request an explanation of the audit minutes' contents;
- Retain opinions in bóng đá hôm nay trực tiếp minutes;
- File complaints, lawsuits, and request compensation as per legal regulations;
- Accuse any legal violations during bóng đá hôm nay trực tiếp process.
(2) Taxpayer obligations:
- Comply with bóng đá hôm nay trực tiếp decision of the tax administration authority;
- Provide promptly, fully, and accurately the information and documents related to the audit content as requested by bóng đá hôm nay trực tiếp team; bear legal responsibility for the accuracy and honesty of the information and documents provided;
- Sign bóng đá hôm nay trực tiếp minutes within 5 working days from the conclusion of the audit;
- Comply with recommendations in bóng đá hôm nay trực tiếp minutes, conclusions, decision handling of the audit results.
What are the tasks and powers of the head of the tax administration branch to issue a tax audit decision and the official tax management during bóng đá hôm nay trực tiếp in Vietnam?
Based on Article 112 of theLaw on Tax Administration 2019, it regulates the tasks and powers of the head of the tax administration branch to issue a tax audit decision and official tax management in bóng đá hôm nay trực tiếp as follows:
(1) Tasks and powers of the head of the tax administration branch issuing bóng đá hôm nay trực tiếp decision:
- Direct implementation of the contents and time limits specified in bóng đá hôm nay trực tiếp decision;
- Apply measures as stipulated in Article 122 of theLaw on Tax Administration 2019;
- Extend the audit time limit;
- Decide on tax handling, administrative sanctions according to authority or propose the competent person to conclude, issue decisions on administrative sanctions in tax management;
- Resolve complaints, denunciations within authority.
(2) Tasks and powers of tax management officials during tax audits:
- Implement the contents and time limits specified in bóng đá hôm nay trực tiếp decision;
- Request taxpayers to provide information and documents related to bóng đá hôm nay trực tiếp content;
- Prepare tax audit minutes; report audit results to the person who issued bóng đá hôm nay trực tiếp decision and take responsibility for the accuracy, honesty, and objectivity of such minutes and reports;
- Impose administrative sanctions according to authority or propose to the competent person to conclude and decide on tax violation handling.
