The Official letter No. 340/TCT-TTR dated 04 February 2012 on the implementation of inspection and examination about complying with tax laws, combined with checking invoices at taxpayers’ headquarters under Decree No. 51/2010/NĐ-CP.
According to this Official letter, the Ministry of Finance issued Decision No. 3173/QD-BTC dated 29 December 2011 on the approval of the tax inspection plan 2012 of the General Department of Taxation. On 16 January 2012, the General Department of Taxation issued Decision 43/QD-TCT delivered to the Central provincial, city’s tax departments planning and conducting tax inspections and examination at the office of the taxpayer. Contents of inspection and examination must be based on the results of the risk analysis of taxpayers associated with checking invoice under Decree No. 51/2010/NĐ-CP dated 14 May 2010 on sales and service invoices.
