Which enterprise groups will trực tiếp bóng đá euro hôm nay General Department of Taxation of Vietnam focus on inspecting and auditing in 2025?
Which enterprise groups will trực tiếp bóng đá euro hôm nay General Department of Taxation of Vietnam focus on inspecting and auditing in 2025?
On October 23, 2024, trực tiếp bóng đá euro hôm nay Government Inspectorate of Vietnam issuedCông văn 2220/TTCP-KHTH năm 2024 địnhregarding trực tiếp bóng đá euro hôm nay orientation for trực tiếp bóng đá euro hôm nay 2025 Inspection Program.
Based on trực tiếp bóng đá euro hôm nay appendix attached to trực tiếp bóng đá euro hôm nay Orientation for trực tiếp bóng đá euro hôm nay 2025 Inspection Program issued withOfficial Dispatch 2220/TTCP-KHTH 2024, it is stipulated that trực tiếp bóng đá euro hôm nay General Department of Taxation of Vietnam under trực tiếp bóng đá euro hôm nay Ministry of Finance is directed to focus on inspecting and auditing trực tiếp bóng đá euro hôm nay following 09 groups of enterprises:
(1) Enterprises in sectors or fields with high revenue potential or risks, such as: Oil and gas; petroleum; electricity; telecommunications; banking; insurance; securities; financial leasing; pharmaceuticals; real estate; construction; trading and manufacturing of gold, silver, precious stones; entertainment activities; advertising communication; e-commerce, etc.;
(2) Large-scale enterprises that have not been inspected or audited for many years;
(3) Enterprises involved in capital transfer, brand transfer, and project transfer;
(4) Enterprises issuing securities to pay dividends in shares or paying bonus shares;
(5) Enterprises with related-party transactions, transfer pricing, businesses incurring multi-year losses, or having lower performance than peers within trực tiếp bóng đá euro hôm nay same industry or field;
(6) Enterprises with high invoice risks;
(7) Enterprises with signs of fraud, tax refund risks, or benefiting from tax exemptions and reductions;
(8) Enterprises with tax reduction dossiers arising from Double Taxation Avoidance Agreements;
(9) Enterprises with suspicious transaction information provided by banking inspection and supervision agencies, or customs authorities.
Which enterprise groups will trực tiếp bóng đá euro hôm nay General Department of Taxation of Vietnam focus on inspecting and auditing in 2025? (Image from trực tiếp bóng đá euro hôm nay Internet)
How long does trực tiếp bóng đá euro hôm nay tax inspection last in Vietnam?
Pursuant to Article 115 of trực tiếp bóng đá euro hôm nay2019 Law on Tax Administration, trực tiếp bóng đá euro hôm nay tax inspection period is regulated as follows:
Tax Inspection Period
- trực tiếp bóng đá euro hôm nay period of tax inspection is in accordance with trực tiếp bóng đá euro hôm nay Law on Inspection. trực tiếp bóng đá euro hôm nay duration of an inspection is calculated as trực tiếp bóng đá euro hôm nay time conducted at trực tiếp bóng đá euro hôm nay taxpayer's headquarters from trực tiếp bóng đá euro hôm nay date of announcement of trực tiếp bóng đá euro hôm nay inspection decision to trực tiếp bóng đá euro hôm nay date of completion at trực tiếp bóng đá euro hôm nay taxpayer's headquarters.
- If necessary, trực tiếp bóng đá euro hôm nay issuer of trực tiếp bóng đá euro hôm nay tax inspection decision may extend trực tiếp bóng đá euro hôm nay inspection period in accordance with trực tiếp bóng đá euro hôm nay Law on Inspection. trực tiếp bóng đá euro hôm nay extension of trực tiếp bóng đá euro hôm nay tax inspection duration is decided by trực tiếp bóng đá euro hôm nay inspection decision issuer.
Referencing Article 47 of trực tiếp bóng đá euro hôm nay2022 Inspection Law, it is regulated on inspection period as follows:
Inspection Period
- trực tiếp bóng đá euro hôm nay duration to conduct an inspection is regulated as follows:
a) Inspections by trực tiếp bóng đá euro hôm nay Government Inspectorate must not exceed 60 days; in complex cases, it may be extended once for no more than 30 days; in particularly complex cases, it may be extended a second time for no more than 30 days;
b) Inspections by ministry, general department, department, provincial inspectorates must not exceed 45 days; in complex cases, they may be extended once for no more than 30 days;
c) Inspections by local or district inspectorates must not exceed 30 days; in complex cases or in mountainous, border, island areas or remote locations with difficult access, they may be extended once for no more than 15 days.
- trực tiếp bóng đá euro hôm nay suspension period of trực tiếp bóng đá euro hôm nay inspection as regulated at Article 70 of this Law does not count towards trực tiếp bóng đá euro hôm nay inspection period.
Thus, trực tiếp bóng đá euro hôm nay specific tax inspection period is as follows:
- Inspections conducted by trực tiếp bóng đá euro hôm nay Government Inspectorate must not exceed 60 days; in complex cases, they may be extended once for no more than 30 days; in particularly complex cases, they may be extended a second time for no more than 30 days.
- Inspections conducted by ministry, general department, department, or provincial inspectorates must not exceed 45 days; in complex cases, they may be extended once for no more than 30 days.
- Inspections conducted by local or district inspectorates must not exceed 30 days; in complex cases, or in mountainous, border, island areas, or remote locations with difficult access, they may be extended once for no more than 15 days.
Note: trực tiếp bóng đá euro hôm nay duration of an inspection is calculated as trực tiếp bóng đá euro hôm nay time conducted at trực tiếp bóng đá euro hôm nay taxpayer's headquarters from trực tiếp bóng đá euro hôm nay date of announcement of trực tiếp bóng đá euro hôm nay inspection decision to trực tiếp bóng đá euro hôm nay date of completion at trực tiếp bóng đá euro hôm nay taxpayer's headquarters.
Vietnam: What should trực tiếp bóng đá euro hôm nay tax inspection conclusion include?
Based on Article 119 of trực tiếp bóng đá euro hôm nay2019 Law on Tax Administration, trực tiếp bóng đá euro hôm nay tax inspection conclusion should include trực tiếp bóng đá euro hôm nay following contents:
- No later than 15 days after receiving trực tiếp bóng đá euro hôm nay tax inspection result report, except in cases where trực tiếp bóng đá euro hôm nay inspection conclusion content depends on trực tiếp bóng đá euro hôm nay expert conclusion of a competent agency or organization, trực tiếp bóng đá euro hôm nay issuer of trực tiếp bóng đá euro hôm nay tax inspection decision must issue a written tax inspection conclusion. This conclusion should include trực tiếp bóng đá euro hôm nay following main contents:
+ Evaluation of compliance with tax laws by trực tiếp bóng đá euro hôm nay subject of inspection within trực tiếp bóng đá euro hôm nay tax inspection content;
+ Conclusion on content inspected for taxes;
+ Clearly determine trực tiếp bóng đá euro hôm nay nature, degree of violations, causes, and responsibilities of agencies, organizations, and individuals with violations;
+ Take actions within authority or recommend that competent individuals handle administrative violations according to trực tiếp bóng đá euro hôm nay law.
- During trực tiếp bóng đá euro hôm nay issuance of written conclusions, decision on handling, trực tiếp bóng đá euro hôm nay issuer of trực tiếp bóng đá euro hôm nay inspection decision has trực tiếp bóng đá euro hôm nay right to request trực tiếp bóng đá euro hôm nay head of trực tiếp bóng đá euro hôm nay inspection team, team members to report, or request subjects of inspection to explain further necessary matters for issuing conclusions and processing decisions.
