When is trực tiếp bóng đá k+ search of a document relevant to tax evasion are hidden carried out in Vietnam?
When is trực tiếp bóng đá k+ search of a document relevant to tax evasion are hidden carried out in Vietnam?
Based on Clause 2, Article 123 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ regulation is as follows:
Search of storage locations for documents and materials relevant to tax evasion
- trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration authority decides to search trực tiếp bóng đá k+ storage locations for documents and materials relevant to tax evasion. In cases where trực tiếp bóng đá k+ storage location is a residence, written consent from an authorized person is required as per legal provisions.
2. trực tiếp bóng đá k+ search is conducted when there is evidence of stored documents and materials relevant to tax evasion.
- A search must be conducted in trực tiếp bóng đá k+ presence of trực tiếp bóng đá k+ owner and witnesses. If trực tiếp bóng đá k+ owner is absent and trực tiếp bóng đá k+ search cannot be delayed, a representative of trực tiếp bóng đá k+ local government and two witnesses must be present.
...
Thus, according to trực tiếp bóng đá k+ above provision, a search of storage locations for documents and materials is only conducted when there is sufficient evidence that these documents and materials are relevant to tax evasion and must be decided by trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration authority. If trực tiếp bóng đá k+ storage location is a private residence, written consent from an authorized person as per legal provisions is required.
Note:
Every case of searching storage locations for documents and materials relevant to tax evasion requires a written decision and a record must be made. trực tiếp bóng đá k+ decision and record of trực tiếp bóng đá k+ search must be handed to trực tiếp bóng đá k+ owner of trực tiếp bóng đá k+ searched location.
When is trực tiếp bóng đá k+ search of a document relevant to tax evasion are hidden carried out in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
What are regulations on theimpoundment of documents relevant to tax evasionin Vietnam?
According to Article 122 of trực tiếp bóng đá k+Law on Tax Administration 2019, specific regulations on trực tiếp bóng đá k+ impoundment of documents relevant to tax evasion are as follows:
[1]trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration authority and trực tiếp bóng đá k+ tax inspection team leader decide on trực tiếp bóng đá k+ impoundment of documents and materials relevant to tax evasion.
[2]trực tiếp bóng đá k+ impoundment of documents and materials relevant to tax evasion is applied when it is necessary to verify evidence for a decision or to immediately prevent trực tiếp bóng đá k+ act of tax evasion.
[3]During a tax inspection, if trực tiếp bóng đá k+ inspected subject shows signs of destroying or dispersing documents and materials relevant to tax evasion, trực tiếp bóng đá k+ tax inspection team leader executing trực tiếp bóng đá k+ task has trực tiếp bóng đá k+ right to temporarily seize those documents and materials. Within 24 hours after trực tiếp bóng đá k+ seizure, trực tiếp bóng đá k+ tax inspection team leader must report to trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration authority to issue a decision on trực tiếp bóng đá k+ seizure of documents and materials. Within 8 working hours from trực tiếp bóng đá k+ receipt of trực tiếp bóng đá k+ report, trực tiếp bóng đá k+ authorized person must review and decide on trực tiếp bóng đá k+ seizure. If trực tiếp bóng đá k+ authorized person disagrees with trực tiếp bóng đá k+ seizure, trực tiếp bóng đá k+ tax inspection team leader must return trực tiếp bóng đá k+ documents and materials within 8 working hours from trực tiếp bóng đá k+ time trực tiếp bóng đá k+ authorized person disagrees.
[4]A record of trực tiếp bóng đá k+ impoundment must be made when seizing documents and materials relevant to tax evasion. trực tiếp bóng đá k+ seizure record must clearly state trực tiếp bóng đá k+ name, quantity, and type of trực tiếp bóng đá k+ documents and materials; trực tiếp bóng đá k+ signatures of trực tiếp bóng đá k+ person executing trực tiếp bóng đá k+ seizure and trực tiếp bóng đá k+ person managing trực tiếp bóng đá k+ violating documents and materials. trực tiếp bóng đá k+ person issuing trực tiếp bóng đá k+ seizure decision is responsible for safeguarding trực tiếp bóng đá k+ seized documents and materials and is legally accountable if these documents and materials are lost, sold, substituted, or damaged.
If trực tiếp bóng đá k+ documents and materials need to be sealed, trực tiếp bóng đá k+ sealing must be done immediately in trực tiếp bóng đá k+ presence of trực tiếp bóng đá k+ owner of trực tiếp bóng đá k+ documents and materials. If trực tiếp bóng đá k+ owner is absent, trực tiếp bóng đá k+ sealing must be done in trực tiếp bóng đá k+ presence of a family representative or organizational representative and a representative of trực tiếp bóng đá k+ local government, along with witnesses.
[5]Seized materials such as Vietnamese currency, foreign currency, gold, silver, precious stones, precious metals, and items under special management must be preserved in accordance with trực tiếp bóng đá k+ law; perishable goods and items should be immediately recorded and sold to avoid damage. trực tiếp bóng đá k+ proceeds must be deposited into a temporary account at trực tiếp bóng đá k+ State Treasury to ensure sufficient tax payment, late payment charges, and fines.
[6]Within 10 working days from trực tiếp bóng đá k+ date of seizure, trực tiếp bóng đá k+ person issuing trực tiếp bóng đá k+ seizure decision must handle trực tiếp bóng đá k+ seized documents and materials as per trực tiếp bóng đá k+ measures in trực tiếp bóng đá k+ decision or return them to trực tiếp bóng đá k+ individual or organization if confiscation is not applied. trực tiếp bóng đá k+ duration for trực tiếp bóng đá k+ impoundment can be extended for complex cases that require verification but must not exceed 60 days from trực tiếp bóng đá k+ date of seizure. trực tiếp bóng đá k+ extension of trực tiếp bóng đá k+ seizure duration must be decided by trực tiếp bóng đá k+ authorized person specified in Clause 1 of this Article.
[7]trực tiếp bóng đá k+ tax administration authority must provide one copy each of trực tiếp bóng đá k+ seizure decision, trực tiếp bóng đá k+ seizure record, and trực tiếp bóng đá k+ decision on handling documents and materials relevant to tax evasion to trực tiếp bóng đá k+ organization or individual whose documents and materials are seized.
Who has trực tiếp bóng đá k+ authority to request information provision relevant to tax evasion in Vietnam?
Based on Clause 1, Article 121 of trực tiếp bóng đá k+Law on Tax Administration 2019, specific regulations on collecting information relevant to tax evasion are as follows:
Collecting information relevant to tax evasion
- trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration authority has trực tiếp bóng đá k+ right to request agencies, organizations, and individuals with information relevant to tax evasion to provide information in writing or answer directly.
- In cases where information is requested in writing, trực tiếp bóng đá k+ agency, organization, or individual is responsible for providing trực tiếp bóng đá k+ information with trực tiếp bóng đá k+ correct content, deadline, and address as requested and is responsible for trực tiếp bóng đá k+ accuracy and truthfulness of trực tiếp bóng đá k+ provided information. If trực tiếp bóng đá k+ information cannot be provided, a written response stating trực tiếp bóng đá k+ reason must be given.
...
Thus, trực tiếp bóng đá k+ right to request trực tiếp bóng đá k+ provision of information relevant to tax evasion belongs to trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration authority.
