Official Letter No. 1973/CT-TTKT dated June 23, 2025 , issued by the Tax Department regarding tax inspections at taxpayers’ business premises

In implementation of Plan No. 47-KH/BCĐ dated April 14, 2025 , issued by the Central Steering Committee on summarizing Resolution No. 18-NQ/TW concerning the reorganization and merger of administrative units at provincial and district levels and the establishment of a two-tier local government system; the Prime Minister’s Decision No. 758/QĐ-TTg dated April 14, 2025 on promulgating the implementation plan for the reorganization of administrative units and the development of a two-tier local government model; and Official Letter No. 489/BTC-TCCB dated May 7, 2025 , issued by the Ministry of Finance on further consolidating the organizational structure of certain affiliated units pursuant to the Resolution of the Party Committee of the Ministry of Finance:

To ensure that tax inspection activities are not disrupted and that the handover of work related to tax inspection functions is conducted promptly, efficiently, and effectively immediately after the organizational restructuring, the Tax Department requests the Directors of Regional Tax Sub-Departments to urgently implement the following:

1. For inspection decisions that have already been issued and are being carried out at taxpayers’ business premises:

Inspection teams must promptly complete inspection activities, issue administrative handling decisions in accordance with legal regulations, and enter the inspection results into the Tax Administration System’s applications before July 1, 2025.

2. Suspension of issuing new inspection decisions until the organizational restructuring is completed.

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