Phần VI Thông tư 79/2009/TT-BTC: Kiểm tra sau thông quan, thanh tra thuế

Part VI:

POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION

Chapter 1.

 GENERAL GUIDANCE ON POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION

Article 138. Principles for post-customs clearance examination and tax inspection

1. The risk management method shall be applied to post-customs clearance examination to decide on examination or non-examination, pre-examination or post-examination, scheduled examination, sample examination or examination based on signs of violation of examined entities;

2. Tax inspection complies with the Tax Administration Law and the inspection law.

Article 139. Purposes of post-customs clearance examination and tax inspection

Post-customs clearance examination and tax inspection aim to determine the accuracy and truthfulness of goods declaration, tax calculation and payment and law observance by enterprises, providing a basis for retrospective collection or refund of tax amounts, determination of priority in customs management of enterprises* exports and imports and handling of violations of the tax and customs laws.

Article 140. Scope of post-customs clearance examination and tax inspection

1. Depending on the requirements of each post-customs clearance examination, such examination may be conducted in a comprehensive or intensive manner, covering:

a/ Examination of all export and import activities of an enterprise in a certain period:

b/ Examination of the export or import of a goods item of one or many enterprises in a certain period;

c/ Examination of one or many exports or imports items of an enterprise in terms of one or many aspects (e.g.. value) in a certain period;

d/ Examination of one or many modes of export or import of an enterprise in a certain period.

2. Customs offices shall only conduct tax inspection at enterprises and may not inspect other activities.

Article 141. Subjects of post-customs clearance examination and tax inspection

Goods exporters or importers: persons entrusted to export or import goods; agents to clear customs procedures, postal and express delivery service providers; and persons authorized by goods owners to clear customs procedures are subject to post-customs clearance examination and tax inspection.

Article 142. Objects of post-customs clearance examination and tax inspection

Objects of post-customs clearance examination and tax inspection include:

1. Customs dossiers filed at enterprises and customs offices where concerned goods arc cleared.

2. Vouchers and documents related to cleared exports and imports, such as accounting books and documents, financial statements and related documents and data, filed by enterprises in hard or soft copies.

3. Goods and places of production, when necessary and where conditions permit.

Article 143. Contents of post-customs clearance examination and tax inspection

1. A post-customs clearance examination covers:

a/ The completeness, lawfulness and validity of customs dossiers;

b/ The accuracy of tax bases and declarations of payable, exempt and refunded tax amounts and tax amounts not to be collected;

c/ The observance of other tax regulations:

d/ The observance of the customs law.

2. Tax inspection covers the contents specified at Points a. b and c. Clause 1 of this Article.

Article 144. Explanation in post-customs clearance examination and tax inspection

1. Explanation means an enterprise's clarification of questionable or unreasonable issues or signs of violation of law as required by post-customs clearance examination or tax inspection.

2. Explanation requesters include directors of Sub-Departments for Post-Customs Clearance Examination, the director of the Department for Post-Customs Clearance Examination and heads of post-customs clearance examination teams and tax inspection teams.

3. Form of explanation request: in writing, specifying issues to be explained, time for explanation and documents to be supplied.

4. Form of explanation: Enterprises may choose to give written explanations or verbal explanations directly with customs offices.

When an enterprise chooses to give written explanation, it shall enclose with this explanation supporting documents and vouchers, which shall be sent to the explanation requester within the time limit specified in the written request for explanation.

When an enterprise chooses to make verbal explanation, the venue for such explanation can be the office of the customs or the enterprise at the choice of the latter. The verbal explanation shall be recorded in a working minutes, enclosed with supporting documents and vouchers. This minutes serves as a basis for considering the case.

Article 145. Verification in post-customs clearance examination and tax inspection

1. Verification means a customs office's request for concerned or capable organizations and individuals to clarify questionable or unreasonable issues or signs of violation of law.

2. Verification deciders include directors of Sub-Departments for Post-Customs Clearance Examination, directors of provincial-level Customs Departments, the director of the Department for Post-Customs Clearance Examination and heads of post-customs clearance examination teams and tax inspection teams.

3. Subject to verification are concerned organizations and individuals.

4. Verification may be requested and replied in writing: or verifiers may work directly with verified persons according to letters of reference of leaders of verifying organizations. Verification results shall be recorded in a working minutes which serves as a basis for considering the case.

5. In case of direct verification, units wishing to make verification may do so on their own or request customs offices with favorable conditions to do so.

Article 146. Assignment of responsibilities for post-customs clearance examination at offices of enterprises and tax inspection

1. The General Department of Customs shall conduct post-customs clearance examination at offices of enterprises and tax inspection nationwide for:

a/ A problem arising in many localities;

b/ An issue being implemented inconsistently by localities;

c/ Issues related to the implementation of major policies, sensitive issues and modes of export and import and export and import items of high risks:

d/ Cases showing signs of violation which local customs offices fail to detect or examine:

e/ Typical cases which can be case-study for guidance in the entire sector;

f/ Other cases approved by the General Director of Customs.

2. Provincial-level Customs Departments shall conduct post-customs clearance examination at offices of enterprises and tax inspection within localities under their management.

When a customs office detects signs of violation by an enterprise which carries out customs procedures at this customs office, but is not based in the locality under its management, it shall:

a/ Conduct post-customs clearance examination at its office. If such examination involves goods lots which have been cleared at customs offices of other localities, it may request concerned units to supply information and data or may even directly go to those customs offices to study and copy dossiers.

b/ Report to the General Director of Customs for assignment of a unit to conduct examination at the office of the enterprise when necessary.

Article 147. Powers of heads of examination or inspection teams

The head of an examination or inspection team may perform a number of tasks of the examination or inspection team, specifically:

1. To sign letters of reference and invitations;

2. To sign written requests for supply of dossiers, documents and data by organizations and individuals involved in the case under examination:

3. To discuss directly or in writing with concerned state management agencies on policies and laws related to the case:

4. To have other powers under law.

Chapter 2.

 SPECIFIC GUIDANCE

Section 1. POST-CUSTOMS CLEARANCE EXAMINATION

Article 148. Post-customs clearance examination at customs offices

1. Post-customs clearance examination at customs offices is a regular activity of customs offices to evaluate enterprises' observance of the tax and customs laws. When conducting post-customs clearance examination at customs offices, customs offices will issue no examination decisions.

2. Post-customs clearance examination at customs offices shall be conducted according to schedules planned for each period or of each unit or when there is information on or signs of violation of the customs and tax laws related to exports or imports.

3. Post-customs clearance examination at customs offices shall be conducted by collecting, reviewing, analyzing and processing information from the customs service's databases on enterprises, goods items and modes of export or import to be examined. When there are insufficient grounds for evaluation and conclusion:

a/ To examine customs dossiers and relevant vouchers and documents filed at customs offices where procedures have been cleared for exports or imports.

b/ To request enterprises to explain unclear or questionable issues.

c/ To verify unclear or questionable issues at concerned organizations and individuals.

d/ To assess questionable vouchers and goods when necessary and where conditions permit.

When an examination requires professional expertise and skills beyond the capacity and conditions of post-customs clearance examination units, these units may request assessment by specialized assessment agencies or organizations. Conclusions of those agencies or organizations serve as a basis for conclusion of post-customs clearance examination.

4. Upon completion of post-customs clearance examination at customs offices, civil servants or groups of civil servants who conduct post-customs clearance examination shall report on the examination scope, contents, process and results and propose examination conclusions and handling measures to competent persons for consideration and decision, specifically:

a/ When a customs office finds sufficient grounds to conclude tax underpayment, fraud or evasion committed by an enterprise, it shall notify such to the enterprise:

a.1/ If the enterprise makes explanation and additionally supplies information and documents proving its proper export or import and tax payment, its customs dossier will be accepted.

a.2/ If the enterprise agrees with the customs office's conclusions, the customs office shall issue decisions to assess payable tax amounts and handle administrative violations (if any).

a.3/ If the enterprise does not make explanation or its explanation fails, the customs office shall assess payable tax amounts and handle administrative violations (if any) or decide on post-customs clearance examination at the enterprise's office.

b/ When a customs office detects no violations, it shall complete the examination and file dossiers according to regulations.

5. Examination results shall be handled according to Section 3 of this Chapter.

Article 149. Post-customs clearance examination at offices of enterprises

1. Cases of post-customs clearance examination at offices of enterprises include:

a/ Scheduled examination;

Scheduled examination means examination conducted by customs offices at offices of enterprises according the schedule planned for each year. Each year, a certain number of enterprises shall be examined. Enterprises to be examined shall be identified according to the criteria set by the General Department of Customs.

b/ Sample examination;

Sample examination means customs offices' selection, based on the situation of tax evasion and trade frauds in each period, of typical enterprises, modes of export and import and exports and imports for examination at offices of enterprises.

c/ Post-customs clearance examination at offices of enterprises when there are signs of or possibilities for violation of the tax and customs laws.

2. Decisions and notice of decisions on post-customs clearance examination at offices of enterprises shall be issued as follows:

a/ The General Director of Customs and directors of provincial-level Customs Departments shall decide on post-customs clearance examination at offices of enterprises;

b/ Decisions on scheduled post-customs clearance examination at offices of enterprises and sample examination shall be notified to enterprises directly or by registered mail at least five working days before an examination:

Post-customs clearance examination based on signs of violation shall be conducted immediately after decisions are announced without prior notice. In this case, examination decisions shall be directly handed over to enterprises in working hours.

c/ A decision on post-customs clearance examination at the office of an enterprise must cover the following basic contents:

c.1/ Legal grounds for examination;

c.2/ Subjects of examination (when the enterprise has member units, the decision must specify member units to be examined):

c.3/ Examination contents, scope and tasks;

c.4/ Examination duration;

c.5/ Names of the head and other members of the examination team.

d/ When an enterprise fails to observe an examination decision, a written record of violation shall be made to serve as a basis for sanctioning administrative violations under law.

3. Durations for post-customs clearance examination at offices of enterprises are as follows:

a/ Fifteen working days, for scheduled post-customs clearance examination and sample examination.

b/ Five working days, for post-customs clearance examination when there arc signs of or possibilities for violation of the tax and customs laws.

c/ In complicated cases, examination deciders may extend the examination duration which musi not exceed the above durations. To-be-examined enterprises shall be notified of the reason and time for extended examination duration.

The starting and ending of the examination duration specified at Points a. b and c of this Clause shall be indicated in the examination decision.

d/ Working days means consecutive workdays other than holidays under law (weekends, holidays and new year holiday).

4. An examination team shall conduct post-customs clearance examination at the office of an enterprise as follows:

a/ To commence the examination, the examination team head shall announce the decision on post-customs clearance examination and explain the decision for the enterprise's information and compliance.

b/ The examination order and procedures comply with Clause 2, Article 78 of the Tax Administration Law.

c/ Examination contents and methods:

- Examination contents comply with Article 143 of this Circular;

- To examine vouchers and documents related to cleared exports or imports, accounting books and vouchers, financial statements and related documents and data filed by the enterprise in hard or soft copies or in other forms.

d/ To propose competent persons to decide on tax inspection when detecting signs of tax evasion or fraud committed by the enterprise.

e/ To apply the measures specified in Section 4. Chapter X of the Tax Administration Law and Articles 39,40 and 41 of Decree No. 85/2007/ND-CP when detecting signs of tax evasion or fraud committed by the enterprise.

5. Written conclusion on post-customs clearance examination at the office of an enterprise shall be made specifically as follows:

a/ Within one working day after completing the examination at the office of the enterprise, the examination team head shall send the draft examination conclusion to the enterprise.

b/ Within 2 working days after receiving the draft examination conclusion from the examination team head, the enterprise shall complete its explanation. Past this time limit, if the enterprise fails to submit a written explanation, it will be regarded as having no opinions divergent from the draft examination conclusion of the examination team head.

c/ Within 2 working days after the time limit for the enterprise's explanation, the examination team head shall issue a written conclusion on post-customs clearance examination at the office of the enterprise.

d/ A written conclusion on examination covers the following principal contents:

d.1/ Introduction: legal grounds for examination:

d.2/ Content: examined issues and examination results;

d.3/ Conclusion: Conclusion on each examined issue and each violation committed by the enterprise (if any), the severity of violation, handling measures applied within the team's competence and its recommendations on handling measures.

e/ The written examination conclusion shall be signed by the examination team head and sent to the examination decider and examined enterprise.

6. The handling of results of post-customs clearance examination at offices of enterprises complies with Section 3 of this Chapter.

Section 2. SPECIFIC GUIDANCE ON TAX INSPECTION

Article 150. Cases of tax inspection

Customs offices shall conduct tax inspection in the cases specified in Clause 2, Article 36 of Decree No. 85/2007/ND-CP. specifically when taxpayers commit one of the following violations of the tax law:

1. Repeated violations of the tax law;

2. Violations committed in different localities;

3. Violations involving many organizations and individuals (customs offices have grounds to believe that taxpayers have been in collusion or cahoots with many organizations and individuals to commit tax fraud or evasion);

4. Signs of tax evasion;

5. Signs of dispersal of documents and exhibits to commit tax evasion or fraud during customs offices' post-customs clearance examination at offices of enterprises;

6. Signs of new violations after customs offices complete post-customs clearance examination at offices of enterprises;

7. Complicated and serious cases such as big appropriated tax amounts; taxpayers' use of unlawful or fake vouchers and documents for tax declaration; delayed implementation of decisions on retrospective collection of taxes.

The above violations and signs of violation can be detected during post-customs clearance examination at customs offices or offices of enterprises.

Article 151. Competence to decide on tax inspection

The General Director of Customs and directors of provincial-level Customs Departments may decide on tax inspection.

Article 152. Collection of information on inspected subjects

1. Information on signs of tax law violation serves as a basis for deciding on inspection. Therefore, such information must be specific and directly related to to-be-inspected persons or cases.

2. Information sources to be exploited and collected

a/ Official information sources of the customs service (the system of databases on taxpayers, export-import dossiers and exports and imports; results of re-examination of dossiers, results of post-customs clearance examination and tax inspection; signs of violation reported by customs offices).

b/ Information outside the customs service (from other agencies and units related to export-import activities such as tax administration agencies, banks, transport, insurance and assessment organizations, associations of businesses, the media's coverage and written complaints and denunciations of organizations and individuals).

c/ Other information collected by post-customs clearance examination forces (from informants, information sellers, international cooperation activities and other information).

Article 153. Making evaluation reports and inspection plans

1. To study and analyze selected information to make evaluation reports with the following
principal contents:

a/ General situation and statistics of enterprises and their export or import activities (main export or import items, number of customs declarations, type of business, export or import turnover, tax amounts due. annual performance of the tax payment obligation and observance of law);

b/ Review and evaluation of emerging problems, signs of tax law violation and nature and level of revenues risks;

c/ Proposal of inspection contents and plans which must specify focal and key issues; concerned organizations and individuals to be examined or verified.

2. To formulate inspection plans with the following principal contents:

a/ Signs of tax law violation;

b/ Inspection purposes and requirements:

c/ Subjects of inspection;

d/ Scale and scope of inspection;

e/ Inspection contents;

f/ Tentative time for inspection.

An inspection plan must detail each issue to be inspected, specifying jobs to be done, implemen­tation methods, places to go and time to start and complete these jobs, personnel of the inspection team and tasks of inspection team members.

In the course of inspection, if finding it necessary to modify and supplement the inspection plan, the inspection team head shall make a written request therefor to the inspection decision issuer for consideration and decision. Such a request must clearly state the reason and contents to be modified and supplemented and other contents (if any). When the inspection decision issuer issues a written approval of such modification and supplemen­tation, the inspection team head shall modify and supplement the inspection plan based on this approval.

3. Inspection plans of provincial-level Customs Departments shall be sent to the General Department of Customs for coordination for cases of coincidence among units and for professional direction and guidance.

Article 154. Inspection teams

An inspection team is composed of a head and members. When necessary, an inspection team may have a deputy head who shall assist the head in performing the assigned tasks and take responsibility to the head for the performance of his/her assigned tasks. An inspection team must have at least one member being a tax inspector.

Article 155. Inspection duration

The duration of an inspection must not exceed 30 days, from the announcement of the inspection decision to the completion of the inspection at the place of inspection. When necessary, the inspection decider may extend the inspection duration once for no more than 30 days.

Article 156. Inspection decisions

1. An inspection decision must cover the following contents:

a/ Legal grounds for inspection:

b/ Subjects, contents, scope and tasks of inspection;

c/ Inspection duration;

d/ Head of inspection team and other team members.

2. Within 3 working days from the date of its signing, an inspection decision shall be sent directly or by registered mail to the inspected subject.

3. Within 15 days from the date of signing an inspection decision, the inspection team head shall announce such decision to the inspected subject. When an inspection decision is issued during post-customs clearance examination at the office of an enterprise, such decision shall be announced and implemented immediately after its signing.

For an enterprise which fails to observe an inspection decision, an inspector or inspection team head shall make a record on administrative violation and issue a decision on sanctioning of administrative violation or refer the case to a competent person for handling under law.

Article 157. Inspection

When conducting an inspection, an inspection team shall perform the following jobs:

1. Announcement of the inspection decision:

a/ The inspection team head shall introduce inspection team members, read the full text of inspection decision; specifically explain inspection purposes, requirements and contents for the inspected subject to understand and comply with this decision; announce the working agenda for the inspection team and the inspected subject and other inspection-related jobs. When the scope of a tax inspection also covers member units, branches and attached units of an inspected enterprise, the inspection team head shall specifically announce the list of to-be-inspected units, inspection times and contents, and rights and obligations of involved parties to enable proactive compliance by the inspected subject;

b/ Discussion with the inspected subject's representative to reach agreement on the working plan, times and places; lists of dossiers, vouchers and documents to be supplied by the inspected subject; and staff and sections of the enterprise that shall work with the inspection team;

c/ To have additional information for the inspection, the inspection team head shall request the inspected subject's representative to report on the enterprise's general situation, including its business line; organizational structures, functions, tasks and forms of accounting of its member units, branches and attached units; production and business modes; applied accounting standards and year; number of officials and employees and their salaries; partners in joint ventures or associations (if any);

d/ A written record on announcement of the inspection decision shall be made.

2. Receipt of dossiers, documents, accounting vouchers and books and financial statements (below collectively referred to as documents) related to cleared exports and imports supplied by the enterprise. When these documents are stored in computers or other media, the enterprise shall also hand over these media to the inspection team. The inspection team shall check, count, preserve, exploit and use dossiers and documents properly and may not lose them. When necessary to retain the status of dossiers, papers and documents, the inspection team head shall decide to seal up part or all of the documents. The sealing up of documents, removal of seals for exploitation of documents or cancellation of the sealing up complies with law.

3. Detailed examination, compilation of dossiers of proofs

To-be-examined contents include:

a/ The completeness, lawfulness, validity consistency, accuracy and truthfulness of customs dossiers filed at the enterprise as compared with customs dossiers filed at the customs office;

b/ Dossiers, documents, accounting vouchers and books, financial statements and other papers related to inspection contents;

c/ The enterprise's observance of the laws on taxes and tax administration and other relevant laws;

d/ Production lines, machinery, equipment, materials and supplies related the production and processing of exports or imports; and physical inspection of imports or goods produced by sub­contract mode, manufactured or processed from imports being stored by the enterprise, when necessary and conditions permit;

e/ In the course of examination, if detecting violations by the inspected subject, to make a working record to confirm those violation; if detecting signs of tax evasion or fraud, to apply the measures specified in Articles 89 thru 91 of the Tax Administration Law and Articles 39 thru 41 of Decree No. 85/2007/ND-CP.

4. Consolidation of proofs and legal grounds, covering:

a/ Request for explanation by the inspected subject:

For unclear issues with insufficient grounds for conclusion, an inspector or the inspection team head shall request explanation by the enterprise. If the enterprise's written explanation is not clear enough, a dialogue or question-and-answer session will be held:

Completing the dialogue or question-and-answer session, a written record shall be made, fully and accurately reporting on contents discussed by the two parties. When necessary, audio or visual recording of such dialogue or question-and-answer session may be made.

b/ Examination and verification

b.1/ Unclear proofs and explanations provided by the enterprise shall be verified at concerned organizations and individuals or those having the capacity and conditions to clarify those issues. A report on examination and verification results shall be made, enclosed with supporting documents. The examination and verification report serves as a basis for carrying out subsequent steps.

b.2/ The tax inspection team head shall specifically notify verifying organizations of contents to be examined and verified and documents to be supplied and give them sufficient time to make full and accurate preparations.

c/ Assessment request

For issues that require professional expertise and skills beyond the inspection team's capacity and conditions for conclusion, the inspection team head shall decide to request assessment in accordance with law.

5. After clarifying issues of inspection, the inspection team shall finalize dossiers of proofs, supplement documents and statistics, sign with the inspected subject working minutes or written certifications of documents and statistics, and compile inspection dossiers.

An inspection dossier, which is the basic document to make the inspection record, comprises:

a/ Examination result reports, working minutes:

b/ Documents and reports made by the enterprise at the request of the inspection team;

c/ Lists of documents and statistics jointly made by the inspection team and enterprise;

d/ Copies of related documents;

e/ Written explanations;

g/ Verification results.

6. Sanctioning of administrative violations

In the course of inspection, when detecting violations subject to administrative sanctioning under law. inspectors or the inspection team head shall make written records of administrative violations, issue decisions on administrative sanctioning or refer them a competent person for handling according to the law on sanctioning of administrative violations.

7. Hand-over of dossiers and documents

Completing an inspection, each inspection team member shall:

a/ Hand over working minutes, written certifications of statistics and all collected proofs to the inspection team head; make lists of documents and number them; make a brief report on the case, propose conclusions and handling measures and provide grounds for such proposal:

b/ Return unnecessary dossiers and documents to the enterprise; keep dossiers and documents necessary for subsequent steps. Written records on return or keeping of dossiers and documents shall be made.

Article 158. Inspection records

1. Completing an inspection, an inspection team head shall draft an inspection record. Before this record is officially signed with the inspected subject, the inspection team head shall hold a meeting with inspection team members to approve the inspection record or request team members to give their written opinions on the draft inspection record.

An inspection record shall be made and signed within 5 working days after completing an inspection.

2. An inspection record must specify results of each inspection content, violations and grounds for conclusion, consisting of the following parts:

a/ Introduction: to provide legal grounds for making the inspection record;

b/ Content: to specify inspected issues, results of comparison by the inspection team with statistics declared and reported by the taxpayer; to explain reasons and causes; and give inspection proofs;

c/ Conclusion: To specify each inspected issue and determine the severity of violation by the taxpayer on the basis of specific regulations; and handling measures applied within the inspection team's competence, and propose handling measures.

3. An inspection record shall be signed by the inspection team head and the taxpayer (or his/her/its lawful representative) on every page and appended with seal of the taxpayer (if any). Issues agreed and disagreed between the inspection team and taxpayer shall all be specified in the inspection record.

4. An inspected subject may receive the tax inspection record and request explanation of this record and have other rights under Clause 2. Article 86 of the Tax Administration Law:

5. When necessary to extend the inspection duration, an inspection team head shall report on such extension to the inspection decision issuer for decision and may only conduct extended inspection when a decision is issued.

Article 159. Inspection result reports and draft inspection conclusions

1. Within 15 working days after an inspection, the inspection team head shall submit an inspection result report and a draft inspection conclusion to the inspection decision issuer. An inspection result report must cover the following contents:

a/ Specific reporting on every inspected issue:

b/ Clear determination of the nature and severity of violation, reasons and responsibilities of violators (if any);

c/ Divergent opinions of inspection team members and the inspection team head on contents of the inspection result report (if any);

d/ Handling measures applied according to competence and proposed handling measures;

e/ Regulations to serve as a basis for determining the nature and severity of violation and proposing handling measures;

2. An inspection team head may discuss and seek opinions of concerned agencies and organizations on problems arising in the drafting of the inspection report and conclusion to ensure accurate and objective inspection conclusion.

3. An inspection result report (signed by the inspection team head) must fully cover inspected issues, issues which have not been inspected according to, or which have been inspected outside, the approved inspection decision and plan, and reasons therefor; disagreements of the enterprise; and propose management policies and regulations. Each conclusion content must specify the issue, grounds for right and wrong doings, causes, responsibilities and form of handling.

4. An inspection result report and draft inspection conclusion submitted to the inspection decision issuer must fully include written opinions of inspection team members. Team members" opinions must confirm whether or not to agree with the report and draft conclusion made by the inspection team head on the job directly performed by themselves and by other members. In case of disagreement, the reason must be suited clearly. If inspection team members hold divergent opinions on the inspection result report and draft inspection conclusion, the inspection team head shall make his/her own decision and take responsibility for this decision.

Article 160. Inspection conclusion

1. Within 15 days after receiving an inspection result report, the inspection decision issuer shall issue an inspection conclusion. An inspection conclusion must cover the following contents:

a/ Evaluation of the inspected subject's observance of the tax law concerning inspected issues;

b/ Conclusion on inspected issues;

c/ Determination of the nature, severity and causes of violation and responsibilities of violators (if any):

d/ Handling of administrative violations according to competence or proposing to competent persons for handling under law.

2. When issuing an inspection conclusion, the inspection decision issuer may request the head and members of the inspection team and the inspected subject to explain issues necessary for making inspection conclusion. When necessary, the inspection decision issuer shall request the inspection team to conduct additional inspection to clarify a number of issues. Additional inspection results shall be reported in writing and serve as a basis for making the inspection conclusion.

3. An inspection conclusion shall be sent to the inspected subject, the General Director of Customs (when a provincial-level Customs Department issues the inspection decision) or a provincial-level Customs Department (when the General Director of Customs issues the inspection decision).

4. When, through tax inspection, acts of tax evasion are detected to show criminal signs, within 10 working days after such detection, customs offices shall forward dossiers to competent agencies for investigation according to the criminal procedure law. Customs offices shall coordinate with investigative agencies in investigating into tax-related crimes under law.

Article 161. Rights and responsibilities of inspected subjects

Inspected subjects have the obligations and rights specified in Article 86 of the Tax Administration Law.

Section 3. IMPLEMENTATION OF CONCLUSIONS ON POST-CUSTOMS CLEARANCE EXAMINATION AND TAX INSPECTION

Article 162. Jobs to be done after the issuance of conclusions on post-customs clearance examination or tax inspection

After the issuance of conclusions on post-customs clearance examination or tax inspection, the following jobs shall be done:

1. Issuing tax assessment decisions (if any).

2. Issuing decisions on handling of administrative violations (if any) and supervising, urging and enforcing the implementation of these decision under law.

3. When detecting acts of tax evasion showing criminal signs, complying with Clause 2, Article 76 of the Tax Administration Law, and the criminal procedure law.

4. Updating information on tax examination and inspection results into the database system for later management.

5. Proposing competent authorities to amend, supplement or promulgate legal documents to stop and prevent violations.

6. Collecting taxes and urging enterprises to pay taxes according to tax assessment decisions and fining delayed tax payment cases (if any) under law.

7. Monitoring and inputting data into the KT559 accounting system and issuing decisions and enforcing tax payment by enterprises under law.

8. Reporting on tax collection results to tax assessment decision issuers.

Article 163. Assignment of implementation

1. When provincial-level Customs Departments decide on and conduct post-customs clearance examination or tax inspection, they shall perform all the jobs specified in Article 162 of this Circular.

2. When the General Department of Customs conducts post-customs clearance examination or tax inspection:

a/ The General Director of Customs shall perform the job specified in Clause 1, Article 162 of this Circular.

b/ The Department for Post-Customs Clearance Examination shall perform the jobs specified in Clauses 2 thru 5, Article 162 of this Circular.

After the General Director of Customs issues tax assessment decisions, the Department for Post-Customs Clearance Examination shall:

- Send to every Customs Department which clears customs procedures for exports and imports 1 copy of the tax assessment decision enclosed with a detailed list of tax assessment declarations and assessed tax amounts for these Departments to collect taxes under Clauses 6 and 7, Article 162 of this Circular;

- Supervise the tax collection by Customs Departments according to its tax assessment decisions;

- Coordinate with the Customs Departments which handle and settle problems related the implementation of tax assessment decisions;

c/ Customs Departments which clear customs procedures for exports and imports shall organize the performance of, and direct Sub-Departments for Post-Customs Clearance Examination in performing, the jobs specified in Clauses 6, 7 and 8, Article 162 of this Circular.