Accordingly, “the blockade of account” shall be only imposed on inspected entities that are suspected to hide the property or disobey the time of confiscation of cash or property under the decisions on confiscation of cash or property of authorities (Article 3)
The inspected entity’s acts are suspected as hiding property including (Article 6):
a) Transferring or preparing to transfer their money to other accounts with unclear purposes, contents and recipients;
b) Transferring or preparing to transfer their money to other accounts with unclear purposes, contents and recipients;
c) Falsifying accounting records.
A blocked account is the payment account of the inspected entity which is opened at a credit institution (Article 3)
The blockade of the account shall be cancelled within 03 working days from the day on which the inspected entity completely submits cash and property in accordance with the confiscation decision or the above acts of hiding property no longer exist (Article 9)
This Joint Circular takes effect from January 10th, 2016.
- Serious violations against inspection procedures are committed.
- Law is incorrectly applied when drawing an inspection conclusion.
- The inspection conclusion and evidences collected during the inspection re not consistent.
- The decision issuer, the Head of Inspectorate and the member of the Inspectorate, the assigned inspector deliberately falsifies the case files or draws an illegitimate conclusion
- The taxpayer’s serious violations of law are still suspected after the inspection is complete.
Time limit for re-inspection is 01 (one) year from the date the inspection conclusion is signed.
Regarding the provision of documents for inspection, this Decision supplements the regulation on which inspection units shall only take use of existing documents at the tax authority, which were already submitted by taxpayers such as: tax declaration form, tax application or report on invoice, etc., and must not require taxpayers provide additional documents and/or information.
This Decision takes effect from the date of its signing. To replace Decision No. 74/QD-TCT dated January 27th, 2014, Decision No. 1116/QD-TCT dated July 24th, 2014 and Decision No. 1895/QD-TCT dated October 21st, 2014.
This Decree takes effect on May 15th, 2015. To annul Articles 56 and 57 of the Government’s Decree No. 86/2011/ND-CP of September 22nd, 2011, detailing and guiding the implementation of a number of articles of the Law on Inspection.