In 2017, minimum 18% of enterprises subject to tax management inspected and audited

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In 2016, the Tax inspected and audited 84,472 enterprises. Photo: Hong Nu

According to a report of the General Department of Taxation in 2016 summarizing the working performance,the whole sector’s inspections and audits were estimated at 84,472 enterprises, reaching 94.2% of the 2016 plan. Thanks to these efforts, total increased tax revenues through the inspections and audit was 17,164 billionvnd(up 38.9% compared to 2015) with a tax amount paid to the budget of11,907 billion vnd.

During the past year, the Tax Authoritiestransferred 2,776 cases to the Police Authorities and the Police Authorities handled 23 criminal cases and suggested to collect 1,158.9 billion vnd, temporarily arrested 20 entities with signs of tax evasion and violations on tax law and appropriateness of tax refunds. According to the General Department of Taxation, the Tax Departments well performed the inspections and audits such as Hanoi, Ho Chi Minh City, Dong Nai, Lam Dong, ThanhHoa, Thai Binh, QuangNinh, BacNinh, KhanhHoa, An Giang, VinhPhuc, Ba Ria - Vung Tau, Gia Lai, Ha Tinh, KienGiang, Vinh Long, Can Tho andPhu Yen etc.

At a recent review conference of the General Department of Taxation, Mr. Cao Anh Tuan, Deputy General Director of the General Department of Taxation said that in 2016, Tax focused on inspections and audits under risk management and attached special importance to central and key issues and each inspection and audit subject as: capital transfer, real estate transfer, pricing transfer and VAT refunds etc. The Tax authorities also actively strengthenedcoordination with public authorities, and market management authorities to promote investigation for many violations of tax evasion and tax appropriateness to pay to the budget and the prosecution before the law.

However, also in this review conference of Tax, the leaders of some Tax Departments noted that the inspection and audit in localities still hadmany obstacles. Mr. Nguyen TheManh, Deputy General Director of Taxation cum Director of Hanoi Taxation Department stated that at present, tax policy lacksstability and clarity leading to disunity in implementation and understanding byboth tax authorities and taxpayers or some time not updating on time the changes to correctly apply the provisions of the law. On the other hand, there were no strict sanctions of deliberately not providing documents or prolonging to provide documents for inspections and audits and deliberately delaying to sign minutes on data confirmation and inspection and audit minutes.

According to the leaders of NgheAn Taxation Department, the application of information analysis of taxpayer risk (TPR) has supported the establishment of inspection plans but the data output took a lot of time and must pull the data in accordance with each managing area. The risk assessment to planning the inspection and audits wasonly based on the sector’s internal information without connection toexternal information.

Mr. Tran Ngoc Tam, Director of the Ho Chi Minh City Taxation Department proposed that it needs to apply IT to in all stages from planning and analysis towards inspections and audits under electronic method. At the same time, continuing to be active in the coordination between the functions of the agencies and coordinate information sharing for State managing agencies such as Customs, Banking Inspectors, Public security, etc. to gather information of taxpayers and coordinate to prevent and fight against tax violations and crimes.

The Ho Chi Minh City Tax Department collected Tax arrears and fines of over 3,000 billion vnd from inspection and auditing VCN- According to the Ho Chi Minh City Tax Department, in 2016, the Department regularly focused on ...

Entering 2017, the General Department of Taxation will develop an inspection and audit plan focusing on associated transactions, and enterprises with signs of pricing transfer and E-trading enterprises; loss-making enterprises and enterprises with great tax debts, enterprises that have been not inspected and audited for many years and enterprises enjoying preferential tax and tax exemption. The General Department of Taxation focused on inspecting: Transfer of capital, banking, pharmaceuticals, real estate, electricity, oil and gas, telecommunications, minerals. Besides, focusing on inspection and audit of tax refund. The whole sector strives to complete the inspection and audit plan assigned in 2017 to reach at least 18% of enterprises subject to tax administration.