Quyết định 694/QĐ-TCHQ của Tổng cục Hải quan về việc ban hành quy trình thanh tra thuế trong lĩnh vực hải quan

THE MINISTRY OF FINANCE
THE GENERAL DPARTMENT OF CUSTOMS

Decision No.694/QD-TCHQdatedMarch 14, 2013 of the General Department of Customs promulgating the regulations on tax inspection in Customs Sector

Pursuant to the Law on Inspection No. 56/2010/QH12 dated November 15, 2010;

Pursuant to Customs Law No. 29/2001/QH10 dated June 26, 2001 and Customs Law No 42/2005/QH11 dated June 14, 2005 on amendment and supplements to a number of articles of the Customs Law;

Pursuant to Law No. 78/2006/QH11 of November 29, 2006 on tax administration and Law No. No. 21/2012/QH13 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration;

Pursuant to the Decree No. 85/2007/ND-CP dated May 25, 2007 of the Government detailing the implementation of a number of articles on the Law on Tax Administration and the Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government amending and supplementing a number of articles of the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007, detailing the implementation of a number of articles on the Law on Tax Administration;

Pursuant to the Decree No. 86/2011/ND-CP dated September 22, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Inspection;

Pursuant to the Decree No. 07/2012/ND-CP dated February 09, 2012 of the Government stipulating the agency assigned to implement specialized inspection functions and operation of specialized inspection;

Pursuant to the Decree No. 82/2012/ND-CP dated October 09, 2012 of the Government on organization and operation of financial inspectorates;

Pursuant to the Decision No. 02/2010/QD-TTg dated January 15, 2010 of the Prime Minister defining functions, tasks, powers and organizational structure of the General Department of Customs, under the Ministry of Finance;

DECIDES

Article 1.To promulgate together this Decision “the rules for tax inspection procedures in Customs sector”.

Article 2.This Decision takes effect from the date of its signing.

Article 3.The head of Inspectorate Department of the General Department of Customs, the director of the General Department Customs Office, heads of units under the General Department of Customs shall implement this Decision./.

General Directorate

Nguyen Ngoc Tuc

PROCESS OF TAX INSPECTION IN CUSTOMS SECTOR

(Promulgated together with the Decision No. 694/QD-TCHQ dated March 14, 2013 of the General Director of the General Department of Customs)

A. GENERAL PROVISIONS

I. PURPOSES OF THE PROCESS

In order to create the unity in implementing the responsibilities of officers when conducting tax inspection on import, export goods in Customs Sector and to detect, prevent and handle promptly the violations of organizations, individuals that have the signs of tax evasion or frauds; To detect the weaknesses in management mechanism, policy, and law to propose the handling measures to the relevant authorities; to protect the benefits of the State, legal rights and benefits of agencies, organizations, individuals; to manage the tax officers, carders in the implementation of assigned tasks.

II. SCOPE AND SUBJECTS OF APPLICATION

1. This process regulates on orders, procedures and contents to perform a tax inspection, including: preparations for inspection, implementation of inspection and end of inspection. Depending on the requirement and nature of each inspection, it may be applied a part or the whole of contents under this process.

2. This process is applied for the General Department of Customs, Provincial Department of Customs that implement tax inspection on exported and imported goods.

3. Subjects: agencies, organizations and individuals that have the obligations to comply with the regulations on tax and other revenues for export, import goods, including: Customs Agency and tax payer.

B. SPECIFIC PROVISIONS

I. PREPARATION AND ISSUANCE OF DECISION ON TAX INSPECTION

Preparation and issuance of decision on tax inspection is a step to determine the contents and plan for the inspection, including the following tasks:

1. Collect and exploit the information on taxpayer

1.1. Database on taxpayer of Customs Agencies

- Database of the sector (data on customs declaration paper, the value of import, export goods; risk management; tax accounting; data on the violations of Customs Law, Tax Law; analysis results of classifying goods; tax declaration dossier, tax refund dossier…);

- Information from Customs’ profession (register, examine the actual goods, consult the prices, the results of verifying; tax examination, fight against the frauds, handle the results, tax finalization dossier….).

- Information from the specialized inspection team of units under the General Department of Customs, provincial Customs Department;

- Documents of all level of relevant authorities;

- Information from mass media;

- Information from tax-related complaints, denunciations that are dealt with at the request of the head of all level - management agencies or the Minister of Finance;

1.2. Data on taxpayer collected from financial agencies.

1.3. Data collected from the relevant agencies.

1.4. Other sources of information (if any).

2. Evaluate, analyze and process the information

2.1. The evaluation, analysis and process of information to select the subject of inspection is based on the collected data sources as mentioned above, the evaluating criteria is as follows:

- Evaluate the information on the signs of violation:

+ Paying insufficient tax amounts, tax evasion or frauds, take advantage of tax exemption;

+ Use documents illegally and not in accordance with the purpose to declare tax; erase and amend documents that cause paying insufficient tax amounts or increase the tax amount that is exempt and refunded.

+ Making false declaration on code of goods that are identified on tariff at the previous import resulting to the lack of tax amount to be paid;

+ Violating the regulations in goods management in non-tariff zones;

+ Making false declaration on the value of goods;

+ Making the procedures to export but not export the un-machined work, products that are produced from the imported materials;

+ Declaring categories, quantities, weight of processed products, products that are produced from the imported materials are greater than those actually exported.

+ Export the processed products, products that are produced from the imported materials that are not suitable with imported materials; import the processed products from foreign countries that are not suitable with exported materials.

+ Use the imported materials, machines, equipments, components to process that are not in accordance with the purposes as stipulated.

+ Change the purpose of using goods that are exempt from tax, or being considered to be exempt from tax but not declare tax;

+ Not declare or make false declaration on import goods from non-tariff zones to inland;

+ Not making record on accounting books revenues related to the determination of paid tax amount;

+ Acts of not declaring or making false declaration on name of goods, categories, quantities, weights, quality, value, code of goods, rate of tax, origins of export and import goods.

+ Others acts that lead to the tax loss;

- Evaluate the situation of some main activities of tax payer (amount paid to the State Budget, outstanding debt on import, export goods…).

2.2. Based on the evaluation result and analysis of data sources and collected information and balance the current human resources, the leader of units conducting tax inspection shall summarize the subjects to propose for the inspection.

3. Making survey and understand the situation to decide the inspection contents

3.1. Before issuing the decision of inspection, in necessary cases, based on requirements of the inspection, the head of customs agency decides the survey and understanding the situation for agencies, organizations and individuals being taxpayers.

People who are assigned the task of making survey have the responsibility to summarize, analyze the collected information; reporting to the person who assigns the task; making survey can be done at the Customs Agency or at the head office of taxpayer.

Making survey and understanding the situation to recommend the contents that need inspecting should be implemented in accordance with the regulations of the Government Inspectorate and other regulations on Inspection Law.

3.2. If there is any basis to prove that tax payer declares insufficiently for the basis to calculate tax. In the course of making survey, collecting, analyzing and processing information, it shall request the taxpayer to explain and prove the tax calculation and declaration before issuing the tax inspection decision, specifically:

a) Units conducting tax inspection or related Customs Agency shall notify the taxpayer on paying insufficient tax amounts into the State Budget, signs of violations or undefined matters. And request the taxpayer to explain and prove the tax calculation and declaration (attached together with documents).

b) In the case the taxpayer accepts the opinions as notified; the Customs Agency shall issue the decision to set the tax rate for the taxpayer to implement the payment of insufficient tax amount into the state budget.

c) In the case units conducting tax inspection or Customs Agency don’t accept the opinions of the taxpayer (due to lack of proof or failing to prove that the amount of declared tax is right and fully as stipulated by the Law); If:

- There is enough proof to set the tax amount, transfer the relevant authorities to set the tax and handle the violations (if any);

- There is not enough proof to set the tax, the leaders of relevant authorities shall do procedures to conduct tax inspection.

d) In the case if there is any doubt related to other organizations, individuals, it shall be implemented to verify.

4. Setting up, approving the plan to conduct the inspection and issuing the inspection decision

4.1. Based on the results of analysis and process of collected information; result of survey, agencies that are assigned the task of conducting the inspection shall make an inspection plan (together with the report and the inspection decision draft) to submit the head of Customs Agency for approval. The plan for conducting the inspection (according to the form No. 01/KHTT-TTr) includes the following contents:

- Purposes and requirement of inspection

- Subject of inspection;

- Contents of inspection;

- Method of conducting inspection;

- Inspection time, inspection duration;

- Members of Inspection team;

4.2. The head of Customs Agency shall issue the inspection decision and approve the plan on conduction the inspection. Contents of the inspection decision are regulated under Article 82 of the Tax Administration Law (according to the form No. 02/QDTT-TTr).

- Basis to conduct tax inspection;

- Subjects, contents, scope, tasks of inspection;

- Inspection time, inspection duration;

- The head of inspection team and other members of inspection team;

4.3. The inspection decision must be sent to the subject to be inspected and related relevant authorities as stipulated by the Law.

4.4. Inspection duration shall be implemented as stipulated under Article 17 of the Decree No. 07/2012/ND-CP dated February 09, 2012 of the Government stipulating the agency assigned to implement specialized inspection functions and operation of specialized inspection; Article 17 of the Decree No. 82/2012/ND-CP dated October 09, 2012 of the Government on organization and operation of financial inspectorates.

5. Prepare to implement the inspection decision

When the inspection decision is issued, the head of inspection team has the responsibility:

5.1. Organize a meeting with the attendance of all members to popularize the approved inspection plan and assign tasks for groups, members of the inspection team; discuss about the method and ways of conducting the inspection and the cooperation among members in the team. Train the members if necessary.

5.2. Based on the inspection plan, the head of inspection team has the responsibility to set up the contents to request the subject to be inspected to report and send the request before the day of announcing the inspection decision.

5.3. Before announcing the inspection decision, the head of inspection team shall notify the tax inspection decision to the subject to be inspected inspection; if necessary.

II. CONDUCTING TAX INSPECTION

1. Announce the tax inspection decision

1.1. At least 15 days since the day of signing the inspection decision, the head of inspection team has the responsibility to announce the inspection decision to the taxpayer subject to inspection.

1.2. When announcing the inspection decision, the inspection team head must state clearly the tasks, rights of the inspection team, rights and obligations of subjects being inspected, the estimated working plan of the inspection team and other contents related to the activities of the inspection team.

1.3. Announcement of inspection decision shall be made in a record according to the form No. 03/BBCB-TTr. The record must include the signatures of the inspection team head and the head of agencies, organizations and individuals subject to inspection.

2. Conducting inspection according to the contents under the inspection decision

2.1. The head and members of inspection team have the rights to request the subjects being inspected to provide inspection-related information and documents such as the dossiers, documents and accounting records, accounting books, accounting reports, financial statements….(according to the form No. 04/PYC-TTr).

2.2. The method applied in the inspection is the compare and contrast among documents provided by the subjects being inspected and tax dossiers preserved by the Customs Agency in order to:

- Consider the legality of documents provided by subjects being inspected.

- Examine and compare data written accounting records, accounting books, financial statements, explanatory report to detect the increase and decrease compared with the preserved tax dossier.

2.3. When finishing each contents of inspection, the inspection team head must make a record to confirm the inspected data with the subjects being inspected (or the person being authorized by the subject being inspected to work with the inspection team).

2.4. When conduction the inspection, the inspection team head has the right to conduct some measures as stipulated under Article 53 of the Law on Inspection No. 56/2010/QH12 dated November 15, 2010 and the Decrees guiding the implementation of the Law on Inspection.

3. Tax inspection diary

3.1. The head of inspection team has the responsible for making the inspection team diary to record the activities of inspection team during the day, from the day of receiving the inspection decision to the day of transferring the dossier for relevant agencies (according to the form No. 05/NK-TTr).

3.2. The inspection team head shall be responsible for the contents written in the inspection diary.

4. Report on the process of conducting tax inspection

4.1. The inspection team head shall be responsible for sending a report to the inspection decision issuer on the implementation of assigned tasks of the inspection team as planned or irregularly at the request of the inspection decision issuer.

4.2. The report on inspection results must be made in writing, including: the implementation of assigned tasks, completed contents, contents that are being processed; tasks that are going to do in the next time; recommendations (if any).

4.3. In the process of inspection, if there are any difficulties, the inspection team head must report to the inspection decision issuer in writing for taking opinions to deal with these difficulties.

5. Amend and supplement the plan to conduct inspection or extend the inspection time

5.1. In the course of conducting the inspection, if detecting any matters that need to be amended and supplemented, the inspection team head must make a request in writing to request the inspection decision issuer for consideration and decision. This writing must state clearly the reasons, contents that need amending and supplementing and other related contents. When the inspection decision issuer approves the amendments and supplements in writing, the inspection team head must base on this document to implement.

5.2. If the inspection contents are numerous and complex, the inspection duration needs to be extended. Before the expiration date of inspection written in the inspection decision, the inspection team head shall make a request in writing to the inspection decision issuer to extend the inspection duration. The extension of inspection duration must be done in accordance with the regulations on Inspection Law.

5.3. If detecting that the subject being inspected shows criminal signs, the inspection team head must report the inspection decision issuer to transfer dossiers of cases showing criminal signs for institution of criminal cases as stipulated under Article 44 of the Decree No. 86/2011/ND-CP dated September 22, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Inspection.

6. Making the record of tax inspection

6.1. After completing the actual inspection and before the time of announcing the inspection record, the inspection team head must make the draft of inspection record.

6.2. The draft of tax inspection record is based on the report of results of each member in the inspection team and inspection documents. The draft of tax inspection record must be discussed and unified among members in the team. If there is disagreement of any member, the head of inspection team has the rights to decide and take responsibility for his/her decision. In this case, member in the team has the rights to make reservations about in writing and send it to the head of inspection team and the inspection decision issuer.

6.3. The draft of tax inspection record must be publicly announced to the members in the inspection team. The draft of tax inspection shall be sent to the subject to be inspected to explain (if any).

6.4. The head and members of the inspection team have the responsibility to explain clearly the contents of the record draft at the request of subject to be inspected.

6.5. The inspection record shall be made by the head of inspection team according to form No. 06/BBTT-TTr. In case the subject to be inspected doesn’t agree with the contents stated in the inspection record, he/she has the rights to reserve his/her opinions as stipulated by the Law.

The inspection record must be clearly stated the number of pages and attached appendix (if any); the inspection record and attached appendix must be stamped on adjoining edges of pages of the subject to be inspected.

6.6. The inspection record shall be made into 4 copies. The subject to be inspected keeps one copy; the inspection decision issuer keeps one copy; the inspection team keeps 2 copies.

6.7. If the subject to be inspected does not sign the tax inspection record, the head of inspection team must report to the inspection decision issuer for giving opinions.

III. COMPLETITION OF INSPECTION

1. Report the inspection results and drafted inspection conclusions

1.1. Based on the inspection record, report on implementing the tasks of members in the inspection team, the head of inspection team has the responsibility to make the report on inspection results and the draft of inspection results; organize to take opinions of members in the inspection team to complete the report and the draft of inspection conclusion.

At least 15 days after completing the inspection, the head of inspection team must send the report of inspection result (according to the form No. 07/BCKQ-TTr) and the draft of inspection conclusion to the inspection decision issuer. Except the case the contents of inspection conclusion are pending to get conclusions from relevant agencies, organizations.

1.2. In the course of making the report of inspection result, when necessary, the head of inspection team can take reference from related agencies, organizations to ensure the accuracy of conclusions and recommendations.

1.3. Inspection dossier submitted to the inspection decision issuer must contain:

- Report of the inspection team head;

- The inspection record;

- The report of inspection result.

- The draft of inspection conclusion and documents on the request and recommendations to relevant agencies for handling.

2. Conclusions and announcement of inspection conclusions

2.1. Based on the report of inspection result, explanation of the subject to be inspected (if any), within 15 days since the day of receiving the report of inspection result, the inspection decision issuer must make the inspection conclusion; except the case the contents of inspection conclusion are pending to receive the specialized conclusions from relevant agencies, organizations. The tax inspection conclusion (according to the form No. 08/KLTT-TTr) must cover the following contents:

- Evaluation of the observance of tax laws by the inspected subjects.

- Nature and severity of violations, reasons for violations, and responsibilities of violators (if any);

- Handling of administrative violations according to competence or proposing competent persons to handle them under law.

2.2. The inspection decision issuer has the responsibility to organize the announcement of inspection conclusion. If necessary, he/she can authorize the responsibility for the inspection decision head to announce the inspection decision. The announcement of inspection conclusion shall be made in a record.

2.3. The inspection conclusion must be publicly announced. The announcement of tax inspection conclusion must be implemented according to Article 46 of the Decree No. 86/2011/ND-CP dated September 22, 2011 of the Government detailing and guiding the implementation of a number of articles of the Law on Inspection.

2.4. The inspection conclusion shall be sent to the inspected subject and related agencies, organization, individuals as stipulated under Article 27 of the Decree No. 07/2012/ND-CP dated February 09, 2012 of the Government stipulating the agency assigned to implement specialized inspection functions and operation of specialized inspection;

2.5. The head of Customs Agency and the head of tax inspection conducting agency shall has the responsibility to direct and implement the tasks after getting the tax inspection conclusion as stipulated under Article 40 of the Law on Inspection No. 56/2010/QH12 dated November 15, 2010.

3. Transfer the inspection dossier

3.1. The head of inspection team has the responsibility to transfer the inspection dossier for the agency that the inspection team head are directly managed. The transfer, management and use of inspection dossier are implemented as stipulated under the Law.

3.2. Inspection dossier must cover:

- The inspection decision, the plan on conducting inspection, documents on amending and supplementing the decision and plan on conducting inspection; changes and amendments on the head of inspection team, members of inspection team (if any);

- The working records, examination records, kinds of report, explanation report of the inspected subject; documents on the contents, proof (according to the each group of content stated in the inspection conclusion).

- Report of the inspected subject; report on the progress, report on the implementation of tasks of members in the inspection team; report on inspection results; report on inspection conclusion.

- Documents on handling of violations and related documents on recommendations for handling.

- Inspection team diary and other documents related to the inspection.

3.3. The transfer of dossier, inspection documents must be made in a record. The record of transferring dossier shall be kept in the inspection dossier.

4. Meeting for sharing the experiences

The head of inspection team has the responsibility to convene the meeting, making judgments on strengths and weaknesses of the inspection from the preparation to the transfer of dossier to get the experiences; to propose to give the reward to people who complete his/her tasks well and handle the violators. The meeting shall be made in a record and kept in the inspection dossier.

General Directorate

Nguyen Ngoc Tuc

(Form No.01/KHTT-TTr)

PLAN FOR CONDUCTING TAX INSPECTION

At:…………………………….(Name of taxpayer subject to inspection)

I. Purposes and requirements

To determine the purposes and requirements of the tax inspection, of which, clearly state that the requirements of the inspection is to make collected information clear and evaluate the significant contents…

II. Contents, scope and method of conducting the inspection

- Determine the specific content, scope that shall be conducted when implementing tax inspection and the method to conduct the inspection;

- Determine the contents that need to be verified at relevant agencies, organizations.

III. Inspection period, inspection duration

- Inspection period: determine the period that needs to be conducted the inspection.

- Inspection duration (as stipulated under the Decree No. 07/2012/ND-CP).

IV. Human resources, inspection time

- Members of the inspection team.

- The estimated time to conduct the inspection.

V. Implementation organization

- The progress of conduction the inspection; reporting regime.

- Material conditions to ensure the implementation of the inspection.

- Other matters (if any).

Form No.02/QDTT-TTr

DECIDES

On tax inspection at: ………………………

THE TITLE OF THE HEAD OF CUSTOMS DEPARTMENT ISSUE THE DECISION

Pursuant to the Law on Inspection dated November 15, 2010;

Pursuant to the Customs Law dated June 29, 2001 and the Law on amending and supplementing a number of articles of the Customs Law dated June 14, 2005;

Pursuant to the Tax Administration Law dated November 29, 2006;

Pursuant to the Law No.45/2005/QH11dated June 14, 2005 of the National Assembly on Import tax and Export Tax;

Pursuant to the Decree No.07/2012/ND-CPdated February 09, 2012 of the Government stipulating the agency assigned to implement specialized inspection functions and operation of specialized inspection;

Pursuant to the Decree No.82/2012/ND-CPdated May 25, 2007 of the Government on organization and operation of financial inspectorates;

Pursuant to the Decree No.85/2007/ND-CPdated May 25, 2007 of the Government detailing the implementation of a number of articles on the Law on Tax Administration and the Decree No. 106/2010/ND-CP dated October 28, 2010 of the Government amending and supplementing a number of articles of the Government’s Decree No. 85/2007/ND-CP dated May 25, 2007, detailing the implementation of a number of articles on the Law on Tax Administration;

Pursuant to the Circular No.194/2010/TT-BTCdated December 06, 2010 of the Ministry of Finance guiding customs procedures, customs inspection and supervision; import duty and tax administration applicable to imports and exports;

Pursuant to the Decision No.…………….dated ……………………..of …………………….defining functions, tasks, powers and organizational structure of the General Department of Customs/ Customs Department;

Pursuant to the Decision No.…………….dated ……………………. approving the inspection plan year…….; (if the inspection is conducted according to the plan)

At the direct of …………………………..under the Dispatch No………………….dated……………on …………………; (if the inspection is irregular)

At the proposal of ………………………………………

DECIDES

Article 1.Conducting the tax inspection at.......................................... on the following contents:

- .....................................................

- ...................................................

Inspection period: ..................................................................................................

Article 2.The members of the inspection team include:

- Mr. (Mrs.): ..................................................................................................      - The head

- Mr. (Mrs.): ..................................................................................................                - The deputy head (if any)

- Mr. (Mrs.): ..................................................................................................                - Member

- Mr. (Mrs.): ..................................................................................................                - Member

Inspection duration is ....................working days, since the day of announcing the inspection decision.

The inspection team has thetasks and powers as stipulated under Article 85 of the Law on Tax Administration and other laws on inspection.

Article 3.This Decision takes effect on the date of its signing. Mr./ Mrs. has the name under Article 1 and the inspection team shall implement this Decision./.

Form No.03/BBCB-TTr

RECORD OF ANNOUNCING THE INSPECTION DECISION

Today, at ………………….date …………………………at ……………………., the inspection team under the Decision No. ……………………..dated ………………………of ……………………………..conduct the announcement of inspection decision on …………………………..

The participants include:

1. The inspection team:

- Mr.(Mrs.): ..................................................................................................       - The head

- Mr. (Mrs.): ..................................................................................................                - The deputy head (if any)

- Mr. (Mrs.): ..................................................................................................                - Member

- Mr. (Mrs.): ..................................................................................................                - Member

2. Representative of agency being inspected:

- Mr. (Mrs.): ..................................................................................................      - Position: ………………

- Mr. (Mrs.): ..................................................................................................                - Position: ………………

3. Representative of sectional agency of unit being inspected (if any):

- Mr. (Mrs.): ..................................................................................................      - Position: ………………

The contents of announcing the inspection decision are as follows:

1. The inspection team head announces the inspection decision (announce the whole content of inspection decision ; introduce the members of the team; state the summary of purposes and requirement of the inspection; tasks and powers of the head and members of the inspection team; rights and obligations of subject being inspected; proposals of the inspection team…).

2. Subjects of inspection (State the specific opinions of subject being inspected).

The announcement of the inspection decision is completed at ……………………at the same day.

The record of announcing the inspection decision is read for everyone. This record is made into …..copies with the same content and legality. The agency being inspected keeps one copy, the inspection team keeps…………copies.

Form No.04/PYC-TTr

REQUEST OF PROVIDING DOCUMENTS

The inspection team under the Decision No……………………..dated …………..of …………………….

Request:

…………………………………………………………….to provide the inspection team with the following documents and papers:

1. …………………………………………………………………………………………………………...

2. …………………………………………………………………………………………………………...

3. …………………………………………………………………………………………………………...

4. …………………………………………………………………………………………………………...

5. …………………………………………………………………………………………………………...

6. …………………………………………………………………………………………………………...

7. …………………………………………………………………………………………………………...

8. …………………………………………………………………………………………………………...

9. …………………………………………………………………………………………………………...

………………………………………………………………………………………………………….......

Time for supplying documents: ……………………………………………………..

Place to supply documents: ……………………………………………………..

Receiver of documents:……………………………………………………………………………………………

This request is sent to Mr. (Mrs.)………………………………………….at…………hour ……….minute, date……………………..

Form05/NK-TTr

THE INSPECTION TEAM

Under the Decision No.:

INSPECTION TEAM DIARY

Form06/BBTT-TTr

THE RECORD OF TAX INSPECTION

(At ………………………………………………………….)

Today, at ………………………….date ………………………, at ……………………….., the inspection team under the Decision No. …………………………..dated ………………………of ………………. works with ……………………………………………………………….

The participants include:

1. The inspection team:

- Mr. (Mrs.): ..................................................................................................      - The head

- Mr. (Mrs.): ..................................................................................................                - The deputy head (if any)

- Mr. (Mrs.): ..................................................................................................                - Member

- Mr. (Mrs.): ..................................................................................................                - Member

2. Representative of agency being inspected:

- Mr. (Mrs.): ..................................................................................................      - Position: ………………

- Mr. (Mrs.): ..................................................................................................                - Position: ………………

CONTENTS:

To implement the inspection decision No. ……………………..dated ………………………….of ……………..on inspecting ………………………..at …………………………….From date…………………..to date…………………………………, the inspection team worked with ………………………………..to implement the contents of the Inspection Decision No. ………………….as mentioned above. Today, the inspection team organizes the meeting between the team and …………………………to acknowledge the inspection results of the team at ………………..as follows:

I. CHARACTERISTIC AND BACKGROUND OF AGENCY BEING INSPECTED

State the characteristics and background of agency being inspected (in the case conducting the inspection at the office of enterprise, it must be stated clearly the decision of establishing; business registration certificate; business services; tax code; overview on making the export, import procedures related to the contents, inspection duration).

II. CONTENTS AND INPSPECTION RESULTS

State the results based on each inspected contents, explanations of the agency and the results of verifying (if any). Clearly state the adjustment of increasing, decreasing tax through the inspection (if any).

III. COMMENTS AND RECOMMENDATIONS

State clearly the opinions and viewpoints of the Inspection Team at the agency; Give the comment on which is right or wrong, responsibilities….., recommendations and measures (of which, state clearly which regulations of current legal documents on tax are based on).

IV. OPINIONS OF THE AGENCY BEING INSPECTED(if any)

The record is approved at ……………date…………………….

The record includes ………….pages (Stamped on adjoining edges of pages by the agency being inspected), is made into …….copies that have the same content and legality;

……………………………………………………………………………………………………………

Form No. 07/BKKQ-TTr

REPORT ON TAX INSPECTION RESULTS

At: ………………..(Name of the agency being inspected)………………………..

To: ………. (Title of the inspection decision issuer)……………..

To implement the inspection decision No. ……………………..dated ………………………….of ……………..on inspecting ………………………..at …………………………….and the approved inspection plan. From date…………………..to date…………………………………, the inspection team conducted inspection at ………………………………..to implement the contents of the Inspection Decision No. ………………….as mentioned above. The head of inspection team reports the inspection results as follows:

I. CHARACTERISTIC AND BACKGROUND OF AGENCY BEING INSPECTED

State the characteristics and background of agency being inspected (in the case conducting the inspection at the officeof enterprise, it must be stated clearly the it must be stated clearly the decision of establishing; business registration certificate; business services; tax code; overview on making the export, import procedures related to the contents, inspection duration…).

II. CONTENTS AND INSPECTION RESULTS

State clearly the contents of inspection that are conducted and the contents that are not still conducted (state the reasons); the inspection results according to each contents (description of actual inspection results, if any violations are detected, the content that is violated must be stated; consequences and damages (tax loss) due to the violations; specify individuals, organizations that directly or indirectly relate to these violations; analyze the nature, degree of violation…).

III. CONCLUSIONS AND RECOMMENDATIONS

Conclude which one is right or wrong, causes, responsibilities…., recommendations and measures (of which, state clearly these conclusions and recommendations based on which regulations of current legal documents on tax).

IV. OTHER CONTENTS

State the different opinions among members of the inspection team on making the conclusions of any content (if any).

Form08/KLTT-TTr

CONCLUSIONS ON TAX INSPECTION

At: ……………… (Name of agency being inspected)………

To implement the Inspection Decision No. ……………………dated …………………of ………………….on inspecting …………………….at…………………………and the approved inspection plan. From date …………………………to date……………………….., the inspection team conducted the inspection at ………………………to implement the contents of the Inspection Decision No. ………………….as mentioned above.

Based on the report of inspection results dated ……………..of the inspection team head, the General Department of Customs/ Customs Department concludes as follows:

I. CHARACTERISTIC AND BACKGROUND OF AGENCY BEING INSPECTED

State the characteristics and background of agency being inspected (in the case conducting the inspection at the officeof enterprise, it must be stated clearly the it must be stated clearly the decision of establishing; business registration certificate; business services; tax code; overview on making the export, import procedures related to the contents, inspection duration…).

II. CONCLUSION CONTENTS

- Evaluate the implementation of Law on Tax of subject being inspected based on each contents of tax inspection.

- Making conclusions on each content inspected.

III. RECOMMENDATIONS AND HANDLING OF VIOLATIONS

State clearly the measures to handle the violations in accordance at its competence or propose the relevant agencies after having the conclusions on tax inspection.

IV. OTHER CONTENTS

State the different opinions among members of the inspection team on the conclusion of any content (if any).