WHEN DO TAX AUTHORITIES MAKE AN UNSCHEDULED TAX AUDIT

Recently, there have been a series of tax and invoice violations related to taxpayers’ compliance with their obligations, with cases causing losses of hundreds of billions of dong. Therefore, tax audit process is necessary to detect, prevent and promptly handle tax violations, prevent tax loss, and improve taxpayers’ self-discipline in complying with regulation on tax. So, in what cases do tax authorities carry out unscheduled tax audit at business headquarters, and what is the process of tax audit?

1. Cases that allow the tax authority to make an unscheduled tax audit without planning

– Tax audit according to the denunciation;

– Tax audit under the direction of the Head of tax authority or under the direction of the Head of the superior tax authority

– Tax audit at the request of the enterprise (dividing, splitting, merging, consolidating, converting the type of enterprise, dissolution, termination of operation, equitization, invalidation of tax identification number, relocation of business leads to a change in the tax authority);

– Tax audit before tax refund;

– Tax audit as proposed after checking at the tax office;

– Other unexpected tax audit cases.

2. Process of unscheduled tax audit at the taxpayer’s headquarter

– Announcement of tax audit decision.

– Carry out tax audit at the taxpayer’s headquarters.

– Prepare tax tax audit records.

– Processing tax audit results at the taxpayer’s headquarters.

– Record tax audit logs.

– Supervise the inspection team.

– Monitor and urge implementation of post-inspection results.

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3. Responsibility for providing documents if taxpayers are businesses subject to unscheduled tax audit

Provide complete and timely documents and explanations as requested by the inspection team within the scope of the Decision on Tax Audit.

In case the taxpayer provides documents, invoices, vouchers, and accounting books related to tax obligations over 6 working hours from the date of receipt of the inspection team’s request; or provide incomplete or inaccurate information, documents, and accounting books related to the determination of tax liability at the request of the inspection team during the tax audit at the taxpayer’s headquarters, the inspection team will make a record on administration violations according to regulations.