Implementing the Law on Inspection, Tax authority loss of dozens of trillion VND

	Proposing to build property tax law to limit speculation and waste
	Prime Minister urged to reduce specialized inspections
	HCMC Tax Department: Rising revenue and reducing loss of trillions of VND due to examination and inspections

The total amount which was detected through administrative inspection was 245.34 billion VND. Photo: N.H

The specialized tax inspection also detected 45,389 violation enterprises. The total amount which was proposed to recover was 29,763.78 billion VND. The total fine was 9,536.4 billion VND; The total collected amount was 34,411.69 billion VND.

In 49,200 inspections, there were 1,517 administrative inspections (1,381 inspections and 136 extraordinary inspections), 47,975 specialized inspections (31,802 inspections by inspection team and 16,395 independent inspections).

The publicity of inspection conclusions has been implemented in accordance with the process of tax inspection by the Taxation. The conclusions were publicized at Tax agencies and head offices of businesses with full contents and proposals for handling on tax arrears (if any). The publicity time limit is 10 days at the latest after the date of signing to issue the inspection conclusions.

Although achieving positive results, the General Department of Taxation also frankly acknowledged many shortcomings and limitations in the inspection. Especially, the efficiency of annual inspection has increased but has been not high, the tax specialized inspection forces are still limit; the transfer of inspectors causes waste of human resources and training costs. In addition, a database on enterprises is still a limit, leading to that the analysis and assessment of tax dossier have not been specific and not detected fraudulent activities of enterprises at the stage of examining tax dossiers.

In order to overcome this situation, the representative of the General Department of Taxation said that the Law on Inspection needs to be amended and supplemented toward regulating specific sanctions to fine and handle relevant subjects, organizations and individuals who do not comply with conclusions of inspection agency; specifying responsibility for reporting and informing the implementation of inspection conclusions and proposals to monitor and supervisor more effectively; Specifying regulations on specialized inspection with particular characteristics to suit the actual situation and reduce time, costs and improve inspection efficiency.

Ho Chi Minh City Tax Department: Over 1,700 billion VND from tax arrears and loss reduction in July VCN- In July 2017, units under Ho Chi Minh City Customs Department have audited and examined 2,444 ...

According to the General Department of Taxation, needs to enhance efficiency of leadership and direction on law propaganda and promote propaganda on inspection law to enhance awareness on inspection law for inspectors; enhance collaboration between Tax agencies and sectors and levels in inspection field; Enhance supervision and inspection of implementation of regulations on Tax specialized inspections of superior agencies with lower agencies. In addition, completing and supplementing human resource for Tax inspection; regularly organizing training courses on inspection skills and specialized inspection; Limiting the transfer of specialized inspectors to ensure the professional and operational skills. The General Department of Taxation proposes assigning investigation function to tax agencies to support specialized inspection more effectively.