Tax inspections are only carried out when there are signs of violations.

(Baonghean) - Question: Is it true that tax inspections are only conducted when there are signs of tax law violations?

Reply:

* According to the provisions of Article 81 of the Law on Tax Administration 2006 (amended and supplemented in 2012), tax authorities shall conduct tax inspections in the following cases:

- For enterprises with diverse business lines and wide business scope, periodic inspections shall not be conducted more than once a year.

- When there are signs of violation of tax laws.

- To resolve complaints, denunciations or at the request of heads of tax authorities at all levels or the Minister of Finance.

Customs authorities shall conduct tax inspections in cases where taxpayers are found to have one of the following signs of tax law violations:

- Taxpayers who have violated tax laws many times, in many different locations, involving many organizations and individuals, or have signs of tax evasion;

- During a tax inspection at the taxpayer's headquarters, the taxpayer shows signs of dispersing documents and related evidence to evade tax or commit tax fraud;

- After conducting a tax audit or after extending the tax audit period, the customs authority has grounds to believe that the taxpayer has signs of new violations, or the audit case is complex and serious.

Thus, in addition to tax inspections conducted when there are signs of tax law violations, tax authorities also conduct periodic tax inspections of enterprises or tax inspections to resolve complaints and denunciations or at the request of heads of tax authorities at all levels or the Minister of Finance.

Nghe An Tax Department