Vietnam: Directives on tax inspections and tax audits for 2023

Directives concerning the inspection and examination on the fulfillment of state budget obligations

Directives concerning the inspection and examination on fulfillment of budget obligations

The Ministry of Finance—through Official Letter No. 10039/BTC-TTr (3 October 2022)—has set out directives concerning the inspection and examination on the fulfillment of state budget obligations.

With regard to tax and customs, the Ministry of Finance specifically requests the following.

General Department of Taxation

  • Strengthening tax inspection and tax audit with regard to transfer pricing, tax evasion, timely detecting cases of incorrect, insufficient and fraudulent tax declarations
  • Strictly managing the value added tax (VAT) refund for avoidance of policy profiteering causing state budget losses; focusing the inspection on taxpayers having large refundable amounts and taxpayers with indications of the use of illegal invoices
  • Utilizing information technology and artificial intelligence applications to reconcile, examine and manage taxpayers’ invoice usage
  • Conducting tax inspections and tax audits, handling tax debt, and guaranteeing the correct, sufficient and timely collection of taxes, fees, charges and other tax revenues for the state budget

In addition, the General Department of Taxation has approved the list of companies subject to tax inspection and tax audit for 2023, which was submitted by local tax departments.

General Department of Customs

  • Conducting inspection and audit on the compliance of customs and tax laws of enterprises that are involved in the importation and exportation of key goods items; focusing on goods that are highly likely to be exposed to fraud in term of Harmonized System (HS) code and value; and supervising product policies
  • Conducting inspection and audit of enterprises that benefit from import duty exemption under incentivized investment sectors; export processing enterprises importing machineries and equipment from overseas; enterprises exporting minerals and goods having mineral origins; and export enterprises that have a significant and sharp increase in the tax refund amount

Read a February 2023 report [PDF 110 KB] prepared by the KPMG member firm in Vietnam


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