On July 14, 2023, the General Department of Taxation issued Decision 970/QD-TCT on Tax Audit Process. From the date this Decision takes effect (July 14, 2023), the provisions of the following Decisions cease to be effective:
- Decision No. 746/QD-TCT dated April 20, 2015 of the Director of the General Department of Taxation on promulgating tax audit process;
- Decision No. 1215/QD-TCT dated September 3, 2020 of the Director General of the General Department of Taxation on amending and supplementing the tax audit process.
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