What are 9 groups of enterprises subject to tax inspection and audit by trực tiếp bóng đá hôm nay euro General Department of Taxation of Vietnam in 2025?
What are 9 groups of enterprises subject to tax inspection and audit by trực tiếp bóng đá hôm nay euro General Department of Taxation of Vietnam in 2025?
On October 23, 2024, trực tiếp bóng đá hôm nay euro Government Inspectorate of Vietnam issuedCông văn 2220/TTCP-KHTH năm 2024 định hướngoutlining trực tiếp bóng đá hôm nay euro Inspection Program for 2025.
In trực tiếp bóng đá hôm nay euro appendix issued along with trực tiếp bóng đá hôm nay euro Orientation for trực tiếp bóng đá hôm nay euro Inspection Program for 2025, it specifies trực tiếp bóng đá hôm nay euro 9 enterprises trực tiếp bóng đá hôm nay euro General Department of Taxation will focus on for tax inspection and auditing in 2025 as follows:
(1)Enterprises in sectors or fields with significant revenue potential or risks such as: oil and gas; petroleum; electricity; telecommunications; banking; insurance; securities; financial leasing; pharmaceuticals; real estate; construction; gold, silver, and gemstone trading; entertainment activities; advertising media; e-commerce...
(2)Large-scale enterprises that have not been inspected or audited for many years
(3)Enterprises involved in capital transfers, brand transfers, project transfers
(4)Enterprises issuing securities to pay dividends in shares, issuing bonus shares
(5)Enterprises with related-party transactions, transfer pricing, with many years of business losses or much lower performance compared to other businesses in trực tiếp bóng đá hôm nay euro same industry or field
(6)Enterprises with high invoice risks
(7)Enterprises with signs of fraud, risks concerning tax refunds, or those enjoying tax exemption and reduction incentives
(8)Enterprises involved in tax exemption and reduction dossiers under trực tiếp bóng đá hôm nay euro Double Taxation Avoidance Agreements
(9)Enterprises with suspicious transaction information provided by trực tiếp bóng đá hôm nay euro audit and supervision agency, customs agencies
What are 9 groups of enterprises subject to tax inspection and audit by trực tiếp bóng đá hôm nay euro General Department of Taxation of Vietnam in 2025? (Image from trực tiếp bóng đá hôm nay euro Internet)
What are cases in which tax inspection is conductedat trực tiếp bóng đá hôm nay euro taxpayer's headquarters in Vietnam?
Based on Article 110 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019,tax inspections at trực tiếp bóng đá hôm nay euro taxpayer's headquarters are regulated as follows:
Article 110. Tax inspection at trực tiếp bóng đá hôm nay euro taxpayer's headquarters
- Tax inspection at trực tiếp bóng đá hôm nay euro taxpayer's headquarters is conducted in trực tiếp bóng đá hôm nay euro following cases:
a) Cases where trực tiếp bóng đá hôm nay euro dossier falls under trực tiếp bóng đá hôm nay euro category for inspection before a tax refund; inspection after a tax refund for dossiers subject to tax refund first;
b) Cases specified at point b, clause 2 of Article 109 of this Law;
c) Cases of post-clearance audits at trực tiếp bóng đá hôm nay euro headquarters of customs declarants as per customs law;
d) Cases with signs of legal violations;
dd) Cases selected according to plans or thematic inspections;
e) Cases based on recommendations from trực tiếp bóng đá hôm nay euro State Audit, State Inspectorate, or other competent authorities;
[...]
Thus, tax inspection at trực tiếp bóng đá hôm nay euro taxpayer's headquarters is conducted in trực tiếp bóng đá hôm nay euro following cases:
- Cases where trực tiếp bóng đá hôm nay euro dossier falls under trực tiếp bóng đá hôm nay euro category for inspection before a tax refund; inspection after a tax refund for dossiers subject to tax refund first
- Cases where trực tiếp bóng đá hôm nay euro tax dossier contains content that needs clarification concerning trực tiếp bóng đá hôm nay euro amount of tax payable, tax exempted, tax reduced, tax carried forward to trực tiếp bóng đá hôm nay euro next period, tax refunded, or tax not collected, trực tiếp bóng đá hôm nay euro tax management agency informs and requires trực tiếp bóng đá hôm nay euro taxpayer to explain or supplement information, documents
- Cases of post-clearance audit at trực tiếp bóng đá hôm nay euro premises of customs declarants as per customs law
- Cases with signs of legal violations
- Cases selected according to planned or thematic inspections
- Cases based on recommendations from trực tiếp bóng đá hôm nay euro State Audit, State Inspectorate, or other competent authorities
- Cases involving division, separation, merger, consolidation, conversion of enterprise type, dissolution, cessation of operations, equitization, termination of tax identification number, relocation of business premises, and unscheduled inspections, inspections as directed by competent authorities, except for cases of dissolution or cessation of operations where trực tiếp bóng đá hôm nay euro tax authority is not required to conduct tax finalization as per trực tiếp bóng đá hôm nay euro law
What are rights and obligations of taxpayers during tax inspections at their headquarters in Vietnam?
According to Article 111 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro rights and obligations of taxpayers during tax inspections at their headquarters are prescribed as follows:
- Taxpayers have trực tiếp bóng đá hôm nay euro following rights:
+ Refuse trực tiếp bóng đá hôm nay euro inspection without a tax inspection decision
+ Refuse to provide information and documents not related to trực tiếp bóng đá hôm nay euro contents of trực tiếp bóng đá hôm nay euro tax inspection; information and documents that are state secrets, unless otherwise stipulated by law
+ Receive trực tiếp bóng đá hôm nay euro tax inspection record and request explanations of its contents
+ Reserve opinions in trực tiếp bóng đá hôm nay euro tax inspection record
+ File complaints, initiate lawsuits, and claim damages according to trực tiếp bóng đá hôm nay euro provisions of law
+ Report acts of law violations during trực tiếp bóng đá hôm nay euro tax inspection process
- Taxpayers have trực tiếp bóng đá hôm nay euro following obligations:
+ Comply with trực tiếp bóng đá hôm nay euro tax inspection decision of trực tiếp bóng đá hôm nay euro tax management agency
+ Promptly, fully, and accurately provide information and documents related to trực tiếp bóng đá hôm nay euro inspection content as required by trực tiếp bóng đá hôm nay euro tax inspection team; be responsible before trực tiếp bóng đá hôm nay euro law for trực tiếp bóng đá hôm nay euro accuracy and truthfulness of trực tiếp bóng đá hôm nay euro information and documents provided
+ Sign trực tiếp bóng đá hôm nay euro tax inspection record within 05 working days from trực tiếp bóng đá hôm nay euro conclusion of trực tiếp bóng đá hôm nay euro inspection
+ Comply with recommendations in trực tiếp bóng đá hôm nay euro tax inspection record, conclusions, and decisions on handling trực tiếp bóng đá hôm nay euro results of trực tiếp bóng đá hôm nay euro tax inspection
