On July 14, 2023, the General Department of Taxation issued Decision 970/QD-TCT on the tax inspection process. Today’s article, with Pham Consult, to clarify this issue!
Accordingly, for the selection of enterprises for inspection at the tax office, priority will be given to the order of high risk and combined with consideration and selection of enterprises that have not been inspected or examined for more than 5 years. .
Similarly, for the selection of enterprises to include in the inspection plan at the enterprise’s headquarters, it will be based on the results of the risk ranking from high to low and combined with consideration to select enterprises that have not been paid for more than 5 years. tax inspection.
Decision 970/QD-TCT replaces the tax inspection process applied from July 14, 2023.
As of July 14, 2023, the provisions of the following Decisions cease to be effective:
+ Decision 746/QD-TCT 2015 on promulgating tax inspection process;
+ Decision 1215/QD-TCT in 2020 on amending and supplementing the tax inspection process;
+ Contents of tax authorities’ consultation with relevant agencies and organizations before handling tax-related violations through inspection for cases of still problems in the Regulation on tax authorities’ collection of opinions. relevant organizations before making inspection conclusions, handling tax violations through inspection for cases of problems, which are issued together with Decision 2601/QD-TCT 2016.
In which case is the unexpected tax inspection at the head office of the enterprise?
Similarly, the selection of enterprises to be included in the inspection plan at the enterprise’s headquarters is based on the results of risk ranking from high to low and combined with consideration and selection of enterprises that have not been inspected for more than 5 years. , tax inspection (point 1.2 Section III Process).
In the following cases, the tax authority will have the right to make an unscheduled inspection at the head office of the enterprise without making a plan (point 1.3, Section III of the Process):
– Check according to the denunciation;
– Inspect under the direction of the head of the tax authority or at the direction of the head of the superior tax authority;
– Checking 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);
– Check before tax refund;
– Inspection as proposed after inspection at the tax office;
– Other unexpected test cases.
Section IV This process has regulations on methods of electronic transactions between the tax inspection team and enterprises.
The Decision takes effect from the date of signing.
Thus, through the article on Pham Consult shared the new process of tax inspection. Hope this information will help your business.
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