Chapter VI
EXAMINATION AND INSPECTION OF INVOICES, SETTLEMENT OP COMPLAINTS AND DENUNCIATIONS ABOUT INVOICES
Article 30. Examination of invoice printing, issuance, management and use
1. Examination at lax offices
a/ Tax offices shall examine the printing, issuance, management and use of invoices based on reports on invoice use of organizations, households and individuals.
b/ Within five (05) working days after detecting signs of violation, a tax office shall request in writing an organization, household or individual to give explanations.
2. Examination of invoices at offices of invoice users
a/ When an organization, household or individual fails to give explanations or gives unsatisfactory explanations, a tax office shall issue a decision to examine invoices at the head office of such organization or individual.
b/ Invoice examination contents shall be specified in the decision on examination at the head office or sale places of the unit, including legal grounds for examination: subjects of examination, contents and scope of examination: examination time; head and members of the examination team; powers and responsibilities of the examination team and examined subjects.
c/ The head of the tax office directly managing; the organization, household or individual shall issue and take responsibility for the examination decision.
d/ Within five (05) working days after the date of its signing, the decision on invoice examination at the office of an organization, household or individual shall be sent to that organization, household or individual. Within three (03) working days after receiving an invoice examination decision or before the lime of examination, if that organization, household or individual can prove the lawful making out, issuance and use of invoices, the head of the tax office shall issue a decision to cancel the invoice examination decision.
e/ Examination shall be conducted within ten (10) working days after a tax office issues an examination decision. When receiving an examination decision, an organization, household or individual that wishes to delay the examination shall make a written request to the tax office clearly staling the reason and the time for delay for the latter s consideration and decision. Within live (05) working days after receiving a written request for delay of the examination, the tax office shall notify the organization, household or individual of its approval or disapproval of such delay.
The lime for invoice examination at the head office of an organization, household or individual must not exceed five (05) working days counting from the first day of examination. When necessary, the head of the tax office may extend the examination time once, which must not exceed five (05) working days.
Within five (05) working days alter completing the examination, the examination team shall make an examination record.
The examined organization or individual may receive the invoice examination record, request explanations about this record and reserve its/ his/her opinions in the record (if any).
f/ Handling of examination results
Within live (05) working days after signing the examination record with the examined organization or individual, the head of the examination team shall report on examination results to the person issuing the examination decision. When arise administrative violations to be sanctioned, within ten (10) working days after signing the record, the head of the lax office shall issue a decision lo sanction administrative violations. The examined organization, household or individual shall comply with the decision to handle examination results.
When violations of regulations on invoice management and use are detected through examination, which lead lo tax-related handling procedures, depending on the nature and severity of violations, the tax office shall issue a decision on lax examination and inspection under the Tax administration Law. the Inspection Law and the process of tax examination and inspection.
Article 31. Inspection of invoices
Inspection of invoices shall he combined with inspection of observance of the tax law at head offices of taxpayers.
Article 32. Complaints and denunciations about invoices and their settlement
Complaints and denunciations about invoices and Their settlement under this Circular comply with the law on complaints and denunciations.
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Thông tư 153/2010/TT-BTC (Bản Pdf)
Thông tư 153/2010/TT-BTC (Bản Word)