Useful tips receiving a notification from tax authorities about a coming tax audit/inspection?


Things to know when enterprises have tax audit and tax inspection decisions: 

1. Receive tax audit/ inspection decision 

From the time of receiving the decision until the decision is announced, if there are any obstacles, the Enterprise may have a written request to delay the processing time with justifiable reason and convincing. 

2. Before announcing the audit / inspection decision 

Until the decision is announced (the time the enterprise signs the inspection decision), the enterprise still has the right to review its declaration. If there are any taxes that have not been declared, or declared but not enough, the enterprise can quickly adjust to avoid unexpected fines. 

3. To comply with tax audit / inspection decisions 

In the process of complying with the decision, the enterprise always notes that it has only the responsibilities and obligations within the limited scope in the decision. In return, the inspector also only has authority over Enterprise in this scope. 

4. To receive tax audit / inspection minutes 

When receiving audit / inspection minutes from audit teams and inspectors, although still in draft form, it is understood that this is a very important document, related to the enterprise itself. So, the first thing to note is that at the bottom of each page and on the last page, there is a need for the signature of the head of the audit/ inspector team. 

Since receiving minutes from the audit/ inspection team, Enterprises only have a maximum time of 05 days to find out the points that they want to be clarified as well as prepare documents. This is the most important period of time you can take advantage of to resolve a problem that you are disagreeing with before voicing your opinion. 

If it is deemed necessary, the enterprise has the right to request the audit / inspection team to have a meeting so that they can clearly understand their opinions recorded in the minutes and have the opportunity for enterprises to present their opinions. If for any reason, this face-to-face meeting cannot be held, enterprises should give their written opinion to the audit / inspection team. 

When the opportunities have passed, the last thing that enterprises need to do is express their opinions thoroughly (exercise the right to reserve opinions) before signing the minutes. With this opinion, no one can say that the enterprise's signature on the minute means that the enterprise agrees (accepts) the opinion of the audit / inspection team given in the minutes. Before signing for promulgation of administrative decisions to handle audit / inspection results, the enterprise's opinion will be carefully reviewed and considered by the responsible person. 

5. To receive tax inspection conclusion  

Although all of their opinions have been expressed during the signing of the inspection minutes, the administrative decisions issued from the tax authorities are not always satisfied with enterprises. In this case, the Enterprise can complaint or bring a Lawsuit to protect its legitimate rights and interests. 

6. Complaints or lawsuits against tax audit / inspection decisions 

Complaints directly with decision-making bodies is the right of enterprises, but enterprises can also initiate a lawsuit directly to the administrative court without having to carry out complaint procedures (under Clause 1, Article 103 of the Law on Administrative Procedures). 

Enterprises can also consult a free expert on this at the Legal Department of the Tax Department of the province / city.