Regarding this issue, the LAW LIBRARY answers as follows:

1. What places does the taxpayer's base include?
According to Clause 4, Article 3 of the Law on Tax Administration 2019, the taxpayer's headquarters is the address where the taxpayer conducts part or all of its business activities, including:

- Head office, branches, stores, places of production, places to store goods, places to store assets used for production and business;

- Place of residence or place of tax liability.

2. Determine tax inspection at the taxpayer's headquarters
Determine tax inspection at the taxpayer's headquarters according to Article 110 of the Law on Tax Administration 2019 as follows:

- Tax inspection at the taxpayer's headquarters in the following cases:

+ In case of checking file attributes before tax refund; Post-refund audit of previous property taxes;

+ Cases specified in Point b, Clause 2, Article 109 of the Law on Tax Administration 2019;

+ In case of post-customs clearance inspection at the customs declarant's headquarters according to the provisions of naval law;

+ In case there are signs of violating the law;

+ Cases selected according to plans and topics;

+ In case of recommendation of the State Audit, State Audit, other competent agencies;

+ In case of division, separation, merger, consolidation, conversion of enterprise type, dissolution, termination of operations, equitization, invalidation of tax code, transfer of business location and other cases In unexpected cases, inspection shall be carried out under the direction of competent authorities, except in cases of dissolution or termination of operations in which the tax authority does not have to make tax decisions according to the provisions of law.

+ For the cases specified in points dd, e and g, account 1, Article 110 of the Law on Tax Administration 2019, the tax administration mechanism shall carry out inspection at the taxpayer's headquarters no more than 01 time in 01 year. .

- The tax audit decision must be sent to the taxpayer within 03 working days and work must be carried out within 10 working days from the date of signing. Before announcing the inspection decision, if the taxpayer proves that the declared tax amount is correct and that the tax amount is sufficient, the tax administration agency will annul the tax inspection decision.

- The order and procedures for tax inspection are determined as follows:

+ Announce the tax audit decision when the tax audit begins;

+ Compare declared content with accounting, accounting documents, main financial statements, analyze tax risk results, check data information at the tax facility's headquarters and relevant documents , the actual situation within the scope and content of the tax inspection decision;

+ The inspection time limit is clearly defined in the inspection decision but must not exceed 10 working days at the taxpayer's headquarters. The inspection period is calculated from the date the company decides to inspect; In case the scope of inspection is large and the content is complex, the person who decided to inspect may limit it to 01 time but not more than 10 working days at the taxpayer's headquarters;

+ Prepare tax inspection records within 05 working days from the end of the inspection period;

+ Handle according to authority or request competent authority to handle according to inspection results.

• In case of post-customs clearance inspection, it shall be carried out in accordance with the provisions of customs law.

3. Rights and obligations of taxpayers during tax inspection at the taxpayer's headquarters
The rights and obligations of taxpayers during the tax inspection process at the taxpayer's headquarters according to Article 111 of the Law on Tax Administration 2019 are as follows:

- Taxpayers have the following rights:

+ Refuse inspection work when the inspection tax has not been decided;

+ Refuse to provide information and documents not linked to tax audit content; information and documents classified as state secrets, unless otherwise prescribed by law;

+ Receive tax inspection records and request explanation of tax inspection records;

+ Reserve comments in tax inspection records;

+ Complain, sue and request compensation for damages according to the provisions of law;

+ Report violations of the law during tax audits.

- Taxpayers have the following obligations:

+ Accept the tax audit decision of the tax administration agency;

+ Provide timely, complete and accurate information and documents related to inspection content as required by inspection tax; Be responsible before the law for the accuracy and truthfulness of the information and documents provided;

+ Tax inspection record within 05 working days from the date the inspection ends;

+ Comply with recommendations in tax audit records, conclusions, and decisions to handle tax audit results.

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