The basic difference between tax examination and tax inspection

In the world of finance, tax preparation service stands as an industry that demands unparalleled expertise. A crucial aspect of tax reporting practitioners is not only their regulatory qualifications but also their unwavering commitment to prioritize the legitimate interests of their valued customers. At the heart of our service tax audit income tax vietnam, we – S4B firmly believe in placing our customers’ needs and concerns at the center, ensuring a seamless and fulfilling tax experience. In this article, we will distinguish a misleading concept: the basic difference between tax examination and tax inspection.

1. Concept differences

1.1 What is a tax report?

Tax reporting is the activity of declaring input and output value-added invoices arising in the course of business operations of an enterprise.

1.2 What is a tax examination?

Tax  examination stands as a routine professional undertaking by tax administration agencies aimed at evaluating the comprehensiveness and precision of information and documents within tax records, or appraising the taxpayer’s adherence to tax laws.

1.3 What is a tax audit/tax inspection?

Tax audit constitutes an endeavor of tax administration agencies to gauge taxpayers’ conformity to tax laws, validate and gather evidence for identifying tax breaches through the analysis of information and data linked to taxpayers.

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2.  Nature of Work

  • Tax examination constitutes a routine professional task carried out by tax administration agencies.
  • Tax inspection is a task executed according to the tax administration agency’s plan or on an irregular basis.

3.  Limit

3.1 Tax examination

Tax examinations are conducted with any taxpayer (Tax examination at the tax administration headquarters are regularly performed for tax records. Tax Examination at the taxpayer’s headquarters occur under the following circumstances:

  • Taxpayers fail to provide explanations or supplementary tax documents upon the request of tax administration agencies or provide incorrect explanations or additional declarations. They also fail to substantiate the accurate amount of tax payable, exempted, reduced, or refunded.
  • Cases of post-customs clearance inspection encompass planned inspections, sample selection tests, and examinations of imported and exported goods.
  • Examinations are conducted based on tax risk assessment criteria.

3.2 Tax audit/insepection

Tax audit accounting is applied when:

  • There are indications of tax law violations.
  • To address complaints, reports, or to implement anti-corruption measures.
  • At the behest of the tax administration based on risk categorization outcomes in tax administration.
  • In accordance with recommendations from the State Audit, conclusions from the State Inspectorate, and other authorized agencies.

4.  Place of Performance

  • Tax examination: Takes place either at the tax office or the taxpayer’s premises.
  • Tax audit income tax: Solely carried out at the taxpayer’s premises.

5.  Purpose

  • Tax examination: Intended to evaluate the completeness and accuracy of information and documents within tax records, or to assess the taxpayer’s compliance with tax laws.
  • Tax inspection: Aims to assess taxpayers’ adherence to the law; validate, collect, and analyze information and data linked to taxpayers.
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6.  Duration

The timeframe for tax inspection and tax examination is stipulated as follows:

6.1 Tax inspection timeframe

  • The duration of inspection is specified in the inspection decision, not surpassing 10 working days at the taxpayer’s premises (the time limit for inspection is counted from the date of the inspection decision’s publication). If the inspection scope is extensive and the contents intricate, the authorized person for inspection may extend the limit once, but not beyond 10 working days at the taxpayer’s premises;
  • Prepare a tax inspection report within 5 working days from the expiration date of the inspection timeframe.

6.2 Tax examination timeframe

  • Inspections conducted by the Government Inspectorate should not exceed 60 days. In complex cases, it may take longer, but no more than 90 days. For particularly intricate inspections spanning multiple fields and regions, the time limit may be extended but must not surpass 150 days;
  • Inspections carried out by provincial or ministerial inspectorates should not exceed 45 days. In complex cases, it may take longer, but no more than 70 days;
  • Inspections conducted by district inspectors and departmental inspectors must not surpass 30 days. In mountainous, border, island, remote areas with challenging access, the time limit may be extended but must not exceed 45 days.

The above content outlines the distinctions between tax inspection activities and tax examination. If you encounter any challenges during the resolution process of tax audit income tax vietnam, please don’t hesitate to contact us for swift assistance.

At S4B, we take pride in providing comprehensive tax audit income vietnam services to ensure that you have a hassle-free and efficient tax compliance process. Our dedicated team will support you throughout every step, from receiving information and tax advice to preparing documents and handling tax declaration and payment. With our expertise and attention to detail, you can rest assured that your personal income tax matters are in capable hands.

Don’t let tax complexities overwhelm you; let S4B simplify the process for you. Take action today and experience the convenience and reliability of S4B’s tax audit income tax services. Contact us now to get started, and let us navigate the intricacies of tax audit accounting in Vietnam on your behalf.


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