The process of handling disputes between businesses and the tax office as tax audit
On 16.07.2015, the General Department of Taxation has issued Decision No. 1276 / QD-TCT on content regulation resolved before signing the inspection, the inspection at the headquarters of the taxpayer for the likely case of complaints.
Accordingly, the regulations clearly decided how to handle the problems that different interpretations between business and tax authorities While inspection and finalization. Specifically:
According to Point 3.2 of this Regulation, the end of an inspection, examination, if businesses refused to sign the written record within 5 working days from the date of publication of the minutes, Team Leader will make a record sanctioning administrative violations and therefore the tax office will issue a decision of administrative punishment. Within 30 working days, but now still refuses to sign the Minutes of the tax office will issue a decision sanctioning accepts tax results recorded in the minutes of inspection, examination
, however, point 3.1 of this Regulation allows recorded comments about the content business also concerns
Decision takes effect after its signing.
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