Question:
Our company completed the tax inspection on October 7, 2020, for the years 2018 and 2019, including supplementary inspections. However, as of now (October 30, 2020), we have not yet received the Minutes of Meetings and the Decision on handling. We would like to know:
• When will we receive the complete tax inspection documentation from the tax authorities?
• On what date will the penalty decision be signed, and will the penalty be calculated from the signing date to the actual receipt date of the Decision?
Answer:
Based on Articles 115 and 119 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, of the 14th National Assembly, which regulate the time frame for tax inspections and tax inspection conclusions, the time frame for tax inspections at enterprises is carried out according to the provisions of the Inspection Law (not exceeding 30 days; in complex cases, it may be extended, but not more than 45 days). At the latest, it should be within 15 days from the date of receiving the report on the results of the tax inspection, unless the content of the tax inspection conclusion requires waiting for the expert opinion of the competent authority, and the person in charge of the tax inspection must have a written tax inspection conclusion. Therefore, we suggest that the company contact the Tax Inspection Team to inquire about the processing time and receipt of the administrative tax violation decision (if applicable).
