New decision of the Ministry of Finance, businesses escape the fear

In the latest version of the amended Tax Administration Law, the Ministry of Finance has dropped the tax authorities’ right to investigate taxes and prosecute tax violations.

In the previous drafts, the Ministry of Finance proposed to add the tax investigation policy into the draft Tax Control Law (amended) in the direction of supplementing the regulations on the competence of tax authorities and tax officials in carrying out The measures to prevent, prevent and prevent tax law violations, tax evasion.

Specifically, when detecting acts of tax law violation up to the level that must be examined for penal liability, the tax offices and / or tax officials shall have the power to institute the cases, initiate criminal proceedings against the accused, carry out the activities Investigate according to the provisions of the criminal procedure law and the law on organization of criminal investigation.

This proposal has met with the backlash of many ministries, organizations and businesses. Many comments shared with PV.NetNet does not agree with the above content and concerns about the risk of abuse of rights of tax officials (see more here). With the latest draft of the Law on Tax Administration, the Ministry of Finance removed taxpayers’ right to investigate taxes.

Instead, Article 109 of this draft provides: In the case of tax examination and tax inspection which detect acts of tax evasion with signs of crime, within ten working days from the date of discovery, Tax administrators shall transfer dossiers to competent bodies for investigation according to the provisions of criminal procedure legislation. Tax administration agencies shall coordinate with investigating bodies in conducting tax investigation in accordance with the provisions of law.

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