Recently, the General Department of Taxation issued Decision 970/QD-TCT[1] on the tax inspection process with the aim of strengthening tax inspection on the basis of applying risk management mechanisms, applying information technology to tax inspection in order to detect, and prevent and promptly handle tax violations, combating tax loss; raise taxpayers' self-discipline in complying with the law in the implementation of tax laws, create favorable conditions for taxpayers to develop production and trading of goods and/or services
The tax examination of the tax authority shall be applied in the following cases: (i) Inspection of tax records at the tax authority's headquarters; and (ii) Tax inspection at the taxpayer's headquarters, including provisions on the case of planned and thematic inspections decided by the head of the higher/same-level tax authority.
On that basis, on August 30, 2023, the General Department of Taxation issued Decision 1326/QD-TCT approving the 2023 Specialized Inspection Plan ("Decision 1326"). Accordingly, there are 42 large enterprises in many fields, including many real estate companies – construction, pharmaceuticals, cosmetics, ... mainly in Hanoi and Ho Chi Minh cities are subject to specialized inspection by the General Department of Taxation. As follows:
|
NO. |
TEST OBJECTS |
TAX ID |
TAX AUTHORITIES |
|
Hanoi City |
|||
|
1 |
Hai Phat Investment Oint Stock Company |
0500447004 |
Hanoi Department of Taxation |
|
2 |
Geleximco Group Joint Stock Company |
0100514947 |
|
|
3 |
Global Property Investment Corporation |
0101647121 |
|
|
4 |
Mik Group Vietnam Joint Stock Company |
0106558919 |
|
|
5 |
Bitexco Joint Stock Company |
0102274553 |
|
|
6 |
Cienco4 Group Joint Stock Company |
2900324850 |
|
|
7 |
Trung Chinh Trading And Construction Company Limited |
0500480241
|
|
|
8 |
T&M Vietnam Investment Jsc |
2500220310
|
|
|
9 |
Fecon Corporation |
0101502599
|
|
|
10 |
Hop Luc Construction Joint Stock Company |
0103711478
|
|
|
11 |
THT Development Company Ltd |
0101864535 |
|
|
12 |
Hong Ha No1 Viet Nam Urban Construction Joint Stock Company |
0107706775 |
Cau Giay District Tax Department - Hanoi Tax Departmenti |
|
13 |
TCO Real Estate Business And Consultancy Joint Stock Company |
0108336478 |
Hai Ba Trung District Tax Department - Hanoi Tax Departmenti |
|
14 |
TNR Holdings Viet Nam Real Estate Investment Development Joint Stock Company |
0107462896 |
Dong Da District Tax Department - Hanoi City Tax Department |
|
15 |
Hoa Linh Pharmaceutical Company Limited |
0101225867 |
Hanoi Tax Department |
|
Ho Chi Minh City |
|||
|
16 |
Unicons Investment Construction Company Limited |
0304472276 |
Ho Chi Minh City Department of Taxation |
|
17 |
Power Engineering Consulting Joint Stock Company 2 |
0300420157 |
|
|
18 |
Phu Long Real Estates Corporation |
0303739921 |
|
|
19 |
Mv Viet Nam Real Estate Trading Joint Stock Company |
0316040344 |
|
|
20 |
Công ty Cổ phần Đầu tư Địa ốc Vạn Phúc |
0302859849 |
Binh Thanh District Tax Department - Ho Chi Minh City Tax Department |
|
21 |
Dongnam Housing Business And Investment Corporation |
0302254498 |
|
|
22 |
Khai Hoan Land Group Joint Stock Company |
0309139261 |
Regional Tax Department of District 7 – Nha Be District – Ho Chi Minh City Tax Department |
|
23 |
Property X Joint Stock Company |
0314995067 |
Thu Duc City Tax Department – Ho Chi Minh City Tax Department |
|
24 |
Son Kim Land Corporation |
0305390717 |
Thu Duc City Tax Department - Ho Chi Minh City Tax Department |
|
25 |
Phu Dien Joint Stock Company |
0302801990 |
Tan Binh District Tax Department - Ho Chi Minh City Tax Department |
|
26 |
OPC Pharmaceutical Joint-Stock Company |
0302560110 |
Ho Chi Minh City Department of Taxation |
|
27 |
Viet Nam Fumigation Joint Stock Company |
0302327629 |
|
|
28 |
Ho Chi Minh City Lottery Company Limited |
0300507182 |
|
|
29 |
Duy Tan Plastics Manufacturing Corporation |
0306151768 |
|
|
30 |
Công ty TNHH Dược phẩm Khương Duy |
0301329486 |
|
|
31 |
Southern Airports Services Joint Stock Company |
0301123125 |
|
|
32 |
Tan Hoang Gia Trading Company Limited |
0301414491 |
|
|
33 |
Transimex Corporation |
0301874259 |
|
|
Other provinces and cities |
|||
|
34 |
Boston Vietnam Pharmaceutical Joint Stock Company |
3700843113 |
Binh Duong Billion Tax Department |
|
35 |
Vinacafé Bien Hoa Joint - Stock Company |
3600261626 |
Dong Nai Provincial Tax Department |
|
36 |
Growmax Aquafeed Company Limited |
3603686923 |
|
|
37 |
V.T.C International Ceramics Joint Stock Company |
3600723398 |
|
|
38 |
Kim Tin Hung Yen Corporation |
0900257329 |
Hung Yen Billion Tax Department |
|
39 |
Bim Kien Giang |
1700460501 |
Kien Giang Billion Tax Department |
|
40 |
Techcom Securities Joint Stock Company |
0102935813 |
Large Corporate Tax Department |
|
41 |
Công ty CP Tập đoàn Indevco |
5700400267 |
Quang Ninh Tax Department |
|
42 |
Công ty TNHH Long Hải |
0800236558 |
Hai Duong Provincial Tax Department |
Decision 1326 takes effect from August 30, 2023.
[1]You can refer to the article updating the notable contents of ATA Legal Services Decision970 here.
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