Decision No. 56/2007/QD-BTC amends and supplements the provisions on the functions, tasks, and powers of the Post-Customs Clearance Inspection Department under the General Department of Customs, allowing tax inspection to be carried out in cases where taxpayers exhibit signs of tax evasion or fraud.
Scope of application
Post-Customs Clearance Inspection Department under the General Department of Customs
Key points
- The Post-Customs Clearance Inspection Department → is authorized to conduct tax inspections in cases where taxpayers exhibit signs of tax evasion or fraud → as stipulated in Article 88 of the Law on Tax Administration dated November 29, 2006.
- This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
🌐 Social impact of this document
- Positive impact: Improving the effectiveness of tax management through enhanced tax inspections.
- Negative impact: It may impose a burden in terms of time and cost on taxpayers subject to inspection.
❓ Frequently asked questions
When does the Post-Customs Clearance Inspection Department carry out tax inspections?
The Post-Customs Clearance Inspection Department carries out tax inspections in cases where taxpayers exhibit signs of tax evasion or fraud as stipulated in Article 88 of the Law on Tax Administration dated November 29, 2006.
When does this Decision come into effect?
This Decision shall take effect fifteen days from the date of publication in the Official Gazette.
How does the Post-Customs Clearance Inspection Department carry out tax inspections?
The Post-Customs Clearance Inspection Department carries out tax inspections in cases where taxpayers exhibit signs of tax evasion or fraud as stipulated in Article 88 of the Law on Tax Administration dated November 29, 2006.
Which agencies are responsible for implementing this Decision?
The Director of the General Department of Customs, the Head of the Cadre and Civil Servant Affairs Department, the Director of the Ministry of Finance's Office, and the Heads of relevant units and organizations are responsible for implementing this Decision.
To whom does this Decision apply?
This Decision applies to the Post-Customs Clearance Inspection Department under the General Department of Customs.
Full text
DECISION OF THE MINISTER OF FINANCE
Amending and supplementing Decision No. 33/2006/QD-BTC dated June 6, 2006
on the functions, tasks, powers, and organizational structure of the Post-Customs Clearance Inspection Department under the General Department of Customs
On the basis of the Law on Tax Administration dated November 29, 2006;
THE MINISTER OF FINANCE
On the basis of Decree No. 86/2002/NĐ-CP dated November 5, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of ministries and ministerial-level agencies;
On the basis of Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
On the basis of Decree No. 96/2002/NĐ-CP dated November 19, 2002 of the Government stipulating the functions, tasks, powers, and organizational structure of the General Department of Customs;
On the basis of Decision No. 33/2006/QD-BTC dated June 6, 2006 of the Minister of Finance stipulating the functions, tasks, powers, and organizational structure of the Post-Customs Clearance Inspection Department under the General Department of Customs;
At the proposal of the Director of the General Department of Customs, the Head of the Cadre and Civil Servant Department,
Supplementing the tasks and powers of the Post-Customs Clearance Inspection Department under the General Department of Customs (as stipulated in Article 2 of Decision No. 33/2006/QD-BTC dated June 6, 2006 of the Minister of Finance stipulating the functions, tasks, powers, and organizational structure of the Post-Customs Clearance Inspection Department under the General Department of Customs):
DECISION:
Article 1. Conduct tax inspection in cases where taxpayers have signs of tax evasion or fraud, as provided for in Article 88 of the Law on Tax Administration dated November 29, 2006.
This Decision shall take effect fifteen days from the date of publication in the Official Gazette. The Director of the General Department of Customs, the Head of the Cadre and Civil Servant Department, the Director of the Ministry of Finance's Office, and the heads of relevant units and organizations are responsible for implementing this Decision./.
Article 2. This Decision shall take effect fifteen days after its publication in the Official Gazette. The Director of the General Department of Customs, the Head of the Cadre and Civil Servant Affairs Department, the Director of the Ministry of Finance’s Office, and the Heads of relevant units and organizations are responsible for implementing this Decision./.
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