Rejecting the proposal to support 100% of salaries for tax officials, exempt income tax
On the morning of December 10, the National Assembly voted to pass the Law on Tax Administration (amended).
The results of the electronic vote showed that 437/448 delegates participated in the vote of agreement (accounting for 92.39%).
Before voting, Minister of Finance Nguyen Van Thang reported a summary of the reception, explanation, revision and completion of the draft Law on Tax Administration (amended).
Regarding additional income for civil servants and employees, the Minister said that, in response to the opinions of the delegates and the opinions of the Standing Committee of the National Assembly, the Government removed the content of Clause 5, Article 9 from the draft Law.
In the previous draft, Clause 5, Article 9 on the regime for supporting tax officials, the Ministry of Finance proposed 2 options.
Option 1 (in case the Politburo agrees before the law is passed): tax management civil servants are entitled to receive monthly support equal to 100% of their salary according to the current salary coefficient (excluding allowances).
This monthly support is paid at the same salary period and is not used as a basis for calculating social insurance contributions and benefits. Income from this support is exempt from personal income tax and other financial obligations to the State.
Option 2 (in case there is no Politburo's opinion before the law is passed): The Government stipulates the addition of income for tax management civil servants and employees in tax management agencies after being approved by competent authorities.
Thus, the Law on Tax Administration (amended) recently passed by the National Assembly no longer stipulates 100% salary support for tax officials and personal income tax exemption.
The time for corporate tax inspection is 40 days
According to the recently passed Law on Tax Administration (amended), tax authorities have the right to request taxpayers to explain, supplement information and documents; issue a decision to establish taxes, handle tax violations, or transfer them to the taxpayer's headquarters for inspection.
Inspection at taxpayer headquarters is carried out in the following cases: Documents subject to pre-tax refund inspection; showing signs of violating the law; selected according to plan, topic; according to requirements and recommendations of competent authorities and individuals.
Taxpayers are at high risk in the following cases: division, separation, merger, consolidation, conversion of business types, bankruptcy, dissolution, termination of operations, equitization, termination of tax code validity, change of business location...
The tax inspection period shall not exceed 20 days from the date of announcement of the inspection decision, if necessary, it may be extended once but not more than 20 days.
The tax inspection period for enterprises with joint transactions shall not exceed 40 days, and if necessary, it may be extended once but not more than 40 days.
In case it is necessary to collect and exchange information with foreign tax authorities, the tax inspection period can be extended but not exceeding 2 years. This inspection period does not include the inspection suspension period.
