Focus on tax inspection and examination at risky businesses

	HCM City: Conducting tax inspections on nearly 20,000 enterprises
	Proposal to collect over VND 192 billion from tax inspection and audit
	Strengthening discipline of tax inspection

The General Department of Taxation has requested tax departments to assign specific tasks to inspection bureaus and teams. Photo: T.Linh.

Proposals processed through inspection and examination of more than 50,000 billion

According to the latest statistics fromthe General Department of Taxation, by the beginning of December, the tax agencies at all levels have conducted 80,984 inspections,reaching 92.32% of the plan for 2019.At the same time, it examined 427,018 tax declaration dossiers at tax offices. Since then, the total number of recommendations processed through inspection and examination is more than VND50 trillion. In particular, the total amount of tax increased through inspection and examination was more than VND13.6 trillion; deducted over VND2 trillion; reduce a loss of VND34.2 trillion. The total amount of tax estimated to be paid into the budget was VND9.2 trillion.

Sincethe beginning of the year,in inspection and control work, the General Department of Taxation has requested the tax departments to seriously direct and take measures to step up inspection and examination work both in quantity and quality.There are specific measures to strive to complete the plan in 2019. The General Department of Taxation requires units to focus on inspection and examination for businesses, industries and fields that often incurhigh risks, enterprises with big turnover, high risks through common violations to ensure an increase in revenue through inspection and examination.

Currently, many localities are strengthening inspection and examination to fulfill the assigned targets in 2019. For example, at Hung Yen Tax Department, as of November 27, 2019, this unit has completed 654 inspections, reaching 70.6% of the plan. Since then, the amount of arrears and penalties was VND59.1 billion, losses were VND164.7 billion, deducted amounts totalledVND22.4 billion. The Hung Yen Tax Department is also speeding up the inspection and examination, focusing mainly on businesses with high tax risks; inspection, examination, settlement and refund of Value Added Tax. Hung Yen Tax Department strives to complete the assigned inspection and examination plan by December 31, 2019, ensuring the quality and prescribed time.

At the Hanoi Tax Department, this unit is also strengthening record inspection at tax offices and inspection by special topics. At the same time, collecting and synthesizing violations as well as regularly analyzing and collecting risk identification to additionally review inspection and examination plans.

Coordinating with the authorities

Directing the management of revenue and preventing revenue loss at the end of the year, the General Department of Taxation requested tax departments and tax sub-departments to assign specific tasks to inspection teams and departments to accelerate the inspection and examination according to plans approved by the General Department of Taxation. In order to complete the inspection and examination work, the General Department of Taxation's leaders also require tax departments to arrange sufficient human resources for inspection and examination delegations to accelerate the progress and complete the number of inspections. It needs to closely followthe implementation of conclusions of inspection and examination at each enterprise in order to urge enterprises to fully and promptly submit to the state budget.

The General Department of Taxation requires that inspection and examination must be based on risk analysis, selecting businesses with good revenue to supply and replace inspection plans, or conduct inspections and thematic tests to ensure right and full collection for businesses with large revenues.

In addition to striving to complete the inspection plan according to the plan with high effectiveness, the General Department of Taxation also requires tax agencies to strengthen coordination with functional agencies to promptly handle information related to suspicious transactions transferred by the inspection and supervision agency (the State Bank) and Police;information of tax law violations and handling complaints and denunciations related to tax administrationtransferred byCustoms agencies.Especially, reviewing information from abroad through international tax information exchange with tax declaration system to detect and collect arrears if any.

Tax inspection and examination at enterprises should not be prolonged VCN- The General Department of Taxation has issued an official letter to request local tax departments to ...

At the same time, local tax authorities should actively deploy and urge enterprises to implement conclusions and recommendations of the State Audit Agency, Government Inspectorate, update the implementation of recommendations of these agencies to the units on the increase of the State budget revenues on taxes, fees, after-tax profits, land use fees to increase budget revenue.