The Ministry of Economy and Finance has announced Instruction on Enterprises Under Tax Audit of the Special Tax Audit Unit (“STAU”).

This instruction outlines procedures for selecting enterprises to be audited by the STAU. The General Department of Taxation is responsible for the inclusion of enterprises under tax audit of STAU or removal of enterprises from STAU through “The Enterprise Selection Committee Under the Authority of The Special Tax Audit Unit”

Enterprises subject to audit by STAU include enterprises awarded with Gold Tax Compliance Certificate from the GDT, following the decision made by the GDT or its management, and other enterprises having decided to be placed under STAU based on the necessity of the GDT or its management.

Enterprises audited by STAU are required to file the tax returns through the online E-filing system, remit tax payable, and receive other services, through the designated taxpayer units (Department of Large Taxpayers or Tax Branches) which the enterprises are under. Other units are not authorized to conduct tax audits for enterprises under STAU jurisdiction.

Relevant units within the General Department of Taxation must cooperate in providing the data of the enterprises under the STAU, as well as other related enterprises’ information.

This instruction establish clear procedures for the selection to be audited by the Special Tax Audit Unit, while ensuring cooperation between the General Department of Taxation, STAU, and the audited enterprises could ease compliance, data sharing, and the efficient tax audits.

Click here: https://t.me/c/1377322939/1094