After 6 hours of providing documents, business households may be recorded.
Decision 1161/QD-CT of the Tax Department on the Tax Inspection Process specifies the inspection at the headquarters of business households and individual businesses.
One of the contents business households need to pay attention to is the deadline for providing dossiers and documents when requested by the inspection team.
According to Clause 2, Article 27 of the Process issued with Decision 1161/QD-CT, during the inspection at headquarters, members of the inspection team are entitled to request taxpayers to provide information and documents related to the inspection content that the tax industry's database system does not yet have.
The inspection team is allowed to check accounting documents, accounting books and related documents, but must be within the scope of the content of the Tax Inspection Decision.
In case business households and individual businesses provide dossiers, documents, invoices, documents, and accounting books related to tax obligations for more than 6 working hours from the time of receiving the request from the inspection team, the inspection team will make a record of administrative violation and apply penalties according to regulations.
Recording is also applied if the taxpayer provides incomplete or inaccurate information, documents, and accounting books related to determining tax obligations as required during the inspection period.
In case business households use accounting software, the inspection team may request to provide accounting books in the form of electronic data that can be read using common office software. Taxpayers are not required to print these data on paper.
If signs of tax evasion are detected and there is a basis to determine the act, the Head of the tax inspection team has the right to decide to temporarily seize relevant documents according to the provisions of the Law on Tax Administration.
Check for up to 20 days
Decision 1161/QD-CT also stipulates that the tax inspection period at the headquarters of business households and individual businesses is no more than 20 days from the date of announcement of the inspection decision.
If necessary, the inspection time may be extended once, but the extension time does not exceed 20 days.
The head of the delegation and members of the inspection delegation must correctly implement the contents and deadlines stated in the decision, and must not expand the inspection outside the scope that has been determined.
Another noteworthy point is that if the inspection team has announced the decision but the business household cannot arrange or does not have a location to conduct the inspection at the headquarters, the inspection can be transferred to the headquarters of the tax authority.
However, this case must be based on the written request of business households and individual businesses regarding the change of inspection location.
