(Касается плановой налоговой провер

(Касается плановой налоговой проверки Ханойского Департамента налогов)
Юридическая фирма Thanh &Partners выражает вам свое уважение.
в соотвествии с договорм №... от ... между Представительством АО «ТЯЖМАШ» в Ханое и Юридической фирмой Thanh & Partners об юридической поддержке в плановой налоговой порверке в Представительстве АО «ТЯЖМАШ» в Ханое,
после изучения налоговой и бухгалтерской документации Представительства,
Сообщаем вам наши замечания и Предлагаем вам рекоммендации для подготовки к налоговой проверке:
1. Допущенные Ошибки:
В процессе проверки налоговой документации за период 2010-2014 годы для подготовки к очередной налоговой проверки Ханойского Департамента налогов, обнаружены следующие ошибки в документации Представительства ОАО «Тяжмаш» в Ханое.
1.1 В отношении бухгалтерских документов :
- Во многих расходных документах нет подписи Директора Представительства и печати.
- В журнале приходно-расходных операций много пунктов не точно оформлено. А конкретно:
* В некоторых месяцах указаны расходы, но не имеется документация, или есть документация, но нет возникших расходов.
* Суммы в журнале приходно-расходных операций не всегда соответствуют с документацией
* В журнале приходно-расходных операций указаны некоторые неправильные суммы расходов
* Мнгого документации составлено без подписи составителя и печати Представительства и не в соответствии с положениями Закона о бухгалтерском учете Вьетнама (не в установленных формах и не переведено на вьетнамский язык).
- Отсутствуют журналы приходно-расходных операций за некоторые месяцы
- Документация архивируется беспорядочно, не по порядку времени возникновения, не по порядку журнала приходно-расходных операций, что проводит к сложному поиску и разбирательству.
- Ведомость на выплату зарплаты не переведена на вьетнамский язык (как положено законом Вьетнама), не указан обменный курс между долларом США и вьетнамским донгом.
- Учетные Документы не переведены на вьетнамский язык.
- В договорах аренды жилья для иностранных работников не конкретно указан плательщик НДС налога и подоходного налога за аренду, что может приводить ко взысканию с арендатора (в данном случае Представительства) налогой организацией этих налогов, если тот не может доказать обратное (что аредодатели уже оплатили налоги).
- Трудовые договоры, договоры на аренду жилья сохранены не в полном объеме. Также имеется случай: сотрудник – вьетнамец Нгуен Мань Хай , работавщий более 3 месяцев в... году без трудового договора:
-В 2010 году нет взносов обязательного социального и медицинского страхования для всех местных работников, которым оплачивает Представительство.
1.2 О персональном подоходном налоге:
Налоговая инспекция требует выборочно проверки налоговой документации за 2010 и 2011 годы. После предварительного осмотрения нами обнаружены:

- За 2010 год :
* Документы, подтверждающие годовой доход составлены неправильно. Конкретно: часть дохода инностраных работников во Вьетнаме больше по сравнению с ведомостью на выплату зарплаты, выплачиваемой в Вьетнаме, в то время доходы, оплачиваемые за границей, не были заявлены.
* Нет Отчетной Декларации Персонального Подоходного Налога Представительства (следует заявлять даже в случае, когда все работники сами отсчитываются)
* В Отчётных Декларациях Персонального Подоходного Налога не переводится чистая заработная плата в брутто заработную плату (включая все виды налогов и взносы Социального Страхования, Медицинского Страхования и деньги за аренду жилья), так как налоги обсчитаются с брутто заработной платы, а не с чистой.
* Заявленные доходы вьетнамских работников ниже фактических доходов. Следовательно, суммы, подлежащие уплате персонального подоходного налога по декларациям меньше, чем фактически уплаченный налог по квитанции.
* В отношении доходов иностранных работников: Цифры в декларациях и приложениях к декларациям не совпадают. Налогооблагаемый доход в декларации меньше, чем в приложении.

- За 2011 год :
* Абсолютно не найдены документы, подтверждающие годовые доходы иностранных работников.
* Расчётная Декларация Персонального Подоходного Налога оформлена не по формам, неправильно заполнен параграф снижения налога, когда на самом деле нет снижения (так как не работают в промышленных зонах).
* Для вьетнамских сотрудников, которым заработную плату оплачивает Представительство, кроме Нгуен Ван Тоан и госпожи Дао Нгует Ань не оформлены Отчётную Декларацию Персонального Подоходного Налога; не платили обязательные взносы Социального Страхования, Медицинского Страхования.
* Налогооблагаемый доход вьетнамских рабочих заявлен меньше, чем фактический.
Таким образом, в учётных документах Представительства имеются следующие ошибки:
- Неправильные заявления, что привели к избытку и дефициту сумм налога, подлежащих уплате.
- Нарушение процедур заявления и хранения бухгалтерской документации согласно законодательству Вьетнама.
В итоге, Налоговый орган может взыскать недостающую сумму налога, подлежащую уплате. Помимо этого, возможно, что придется оплатить штрафы за административные нарушения процедур заявления и хранения бухгалтерскойдокументации, журналов, за умышленное уклонение от уплаты налогов в размере от 1 до 3 раз суммы уклонении от уплаты налогов (Циркуляр 166/2013/ТТ-ВТС О санкциях за административные нарушения вналогообложении).
2. Устранение:
Юридическая фирма Thanh &Partners вместе с Представительством АО «ТЯЖМАШ» в Ханое устранили следующие возможные ошибки: Перевести некоторые учётные документы на вьетнам

Kết quả (Anh) 1:

(Applies to planned tax inspection of the Hanoi Department of taxes) Thanh & Partners law firm expresses you respect. According to dogovorm # ... from ... between the Mission of JSC "tyazhmash" in Hanoi and Thanh & Partners law firm of legal support in planned tax porverke in representation of JSC "tyazhmash" in Hanoi,After studying the tax and accounting documents, RepresentationWe inform you our comments and offer recommendations for preparation for tax inspection: 1. Errors:In the process of checking the tax documentation for the period 2010-2014 years to prepare for regular inspection of the Hanoi Department of taxes, the following errors were found in the documentation of JSC "tyazhmash" Mission in Hanoi.1.1 with regard to accounting documents:Many expense documents no signature Director and press.-The statements of income and expenditure transactions many items are not exactly formalized. Specifically: * Some months specified costs but there is no documentation or documentation, but not expended. * Amounts in the journal revenue and expense operations do not always correspond with documentation* In the statements of income and expenditure operations log shows some incorrect amounts* Mngogo documentation is compiled without the signature of the originator and print representation and not in accordance with the provisions of the accounting act of Vietnam (not in established forms and not translated to Vietnamese language).-No logs statements of income and expenditure transactions for some months-Documentation archived randomly, not in order of time of occurrence, not in order of receipt and expenditure operations log, that conducts to complex search and trial.-Statement of salaries is not translated into Vietnamese (as posited by law of Viet Nam), does not specify the exchange rate between the United States dollar and Vietnamese Dong.-Accounting documents were not translated into Vietnamese.-Leases housing for foreign workers not specified for VAT tax and income tax for rentals, which may lead to recovery with the tenant (in this case, the representation) nalogoj organization of these taxes, if he cannot prove the contrary (that aredodateli already paid taxes).-Labour contracts, rental contracts is not preserved in full. There is also a case officer-Vietnamese Nguyen Manh Hai, rabotavŝij more than 3 months in ... year without the employment agreement: -In the year 2010 there is no compulsory social contributions and health insurance for all local workers, who pays for the Mission.1.2 about personal income tax:Tax inspection requires verification of tax revenue for selectively 2010 and 2011 years. After the preliminary osmotreniâ we discovered:-For 2010 year:* The documents confirming the annual income compiled incorrectly. Specifically: the foreign part of the income of employees in Vietnam compared to Bill for salaries paid in Vietnam, while income paid abroad, were not declared.* No Reporting Personal income tax Declaration of representation (to claim even when all the employees themselves are counted)* Reporting Personal income tax Declarations not translated net salary gross salary (including all types of taxes and social insurance contributions, medical insurance and money for rent), because taxes obsčitaûtsâ with gross salary, not with a net.* The stated income Vietnamese workers below actual earnings. Consequently, the amounts payable to the personal income tax declarations less than actually paid tax receipt.* In respect of income of foreign workers: the numbers in the declarations and the annexes to the declarations do not match. Taxable income is less than the Declaration in the annex.-For the year 2011:* Absolutely not found documents confirming the annual income of foreign employees.* Estimated Personal income tax Declaration is framed not by forms incorrectly filled paragraph of tax cuts when in fact no decrease (because it does not work in industrial zones). * For Vietnamese staff salary pays the Representation, except Nguyen Van Toan and Mrs. Dao Anh Nguet are not Reporting Personal income tax Declaration; did not pay mandatory contributions to social insurance, health insurance.* Taxable income of Vietnamese workers declared less than actual. Thus, the accounting documents of representation has the following errors: -Incorrect statements that led to excess and deficiency of amounts of tax payable. -Violation of the procedures of the application and storage of accounting records in accordance with the law of Vietnam. As a result, the tax authority may recover the missing amount of tax payable. In addition, it is possible that you will have to pay fines for administrative violations of procedures for applications and storage buhgalterskojdokumentacii, magazines, for willful tax evasion amounting to between 1 to 3 times the amount of tax evasion (circular 166/2013/TT-BTC on sanctions against administrative violations vnalogoobloženii).2. address: Thanh & Partners law firm, together with the Mission of JSC "tyazhmash" in Hanoi removed the following possible errors: translate some accounting documents on Vietnam

Kết quả (Anh) 2:

(Applies to the planned tax audit of the Hanoi Department of Taxes)
Law firm Thanh & Partners expresses its respect.
In accordance with dogovorm number ... of ... between the Representation of "TYAZHMASH" in Hanoi and law firms Thanh & Partners for legal assistance in tax planning porverke the Representation of "TYAZHMASH" in Hanoi,
after studying the tax and accounting documentation of the Delegation,
to inform you of our observations and recommendations We suggest you to prepare for a tax audit:
1. Mistakes:
In the process of checking tax records for the period 2010-2014, to prepare for the regular tax audit of the Hanoi Tax Department, found the following errors in the documentation of Representative "Tyazhmash" in Hanoi.
1.1 In respect of accounting documents:
- In many expenditure documents do not have a signature Representative Director and printing.
- The Journal of credit and debit transactions are not exactly many items decorated. Specifically:
* In some months the expenditures, but there are no records, or have documentation, but there is no any cost.
* Amounts in the Journal of credit and debit transactions do not always correspond with the documentation
* The journal credit and debit transactions are some irregular expenditure
* Mngogo documents drawn up without a signature of the originator and the press representatives and not in accordance with the provisions of the Accounting Act of Vietnam (not in the prescribed form and translated into Vietnamese).
- There are no journals credit and debit transactions for some months
- Documents archived randomly, not order of time occurrence, not the order of the journal credit and debit transactions, which carries out a complex search and proceedings.
- Statement on salaries are not translated into the Vietnamese language (as it should be the law of Vietnam), not the exchange rate between the US dollar and the Vietnamese dong.
- registration documents are not translated into Vietnamese.
- The rental contract for the foreign workers are not specifically identified for VAT tax and income tax for the lease, which can lead to recovery from the tenant (in this case, the Delegation) tax organization of these taxes if he can not to prove the contrary (that aredodateli already paid taxes).
- Employment contracts, contracts for rental housing is not saved in its entirety. Also, there is the case: the employee - Vietnamese Nguyen Manh Hai, rabotavschy more than 3 months in the year ... without the labor contract:
-In 2010 No payments of compulsory social and health insurance for all local workers, who pay Representation.
1.2 On Personal Income Tax:
Tax Inspectorate requires random checks of documentation for the tax years 2010 and 2011. After a preliminary spy out we found: - In 2010: * Documents confirming the annual income made ​​up incorrectly. Specifically: part of the income innostranyh workers in Vietnam more than with the knowledge of the salaries paid in Vietnam, while income paid abroad, were not announced. * No The reporting of the Declaration of Personal Income Tax Representative (should be reported even when All employees are counted) * in the reporting Declarations of personal income tax is not translated net wage in gross wages (including all types of taxes and social insurance contributions, health insurance and money for the lease of property) as taxes cheated to gross wages and not with a net. * Stated income of Vietnamese workers below the actual revenue. Consequently, the amounts payable personal income tax declarations for less than the tax actually paid by check. * In relation to the income of foreign employees: The figures in the annexes to the declarations and the declarations are not the same. Taxable income in the declaration is less than in the application. - During 2011: * Absolutely not found documents confirming the annual income of foreign workers. * Calculated Declaration of Personal Income Tax is framed not in the forms incorrectly filled paragraph tax cuts, when in fact there is no reduction (because they do not work in industrial zones). * For the Vietnamese employees, which pays wages representation but Nguyen Van Toan and Ms Anh Dao Nguet not issued reporting the Declaration of Personal Income Tax; did not pay compulsory social insurance contributions, health insurance. * The taxable income of Vietnamese workers declared less than the actual. Thus, in the accounting documents of the mission are the following errors: - Incorrect application that led to the excess and deficiency of the amount of tax payable. - Violation procedures for application and storage of accounting records in accordance with the laws of Vietnam. As a result, the tax authorities may recover the missing amount of tax payable. In addition, it is possible that will have to pay fines for administrative violations of the notification and storage buhgalterskoydokumentatsii, logs, for willful evasion of taxes in the amount of 1 to 3 times the amount of tax evasion (Circular 166/2013 / TT-BTC of sanctions for vnalogooblozhenii administrative offenses). 2. Remedy: Law Firm Thanh & Partners together with the Representation of "TYAZHMASH" in Hanoi to eliminate the following errors: Translate some historical accounting documents for Vietnam

Kết quả (Anh) 3:

(the planned tax audit hanoi department of taxes)
law firm Thanh &Partners expresses its respect.
according to договорм no.... from the...between the mission of "тяжмаш» in hanoi and the firm Thanh & partners of legal support in planning the tax порверке representation of" тяжмаш» in hanoi.after the study of tax and accounting documentation representation,
we inform you our comments and offer recommendations for the preparation of the tax audit:
1. errors:.in the process of verification of tax documents for the period 2010 - 2014 years to prepare for the next tax audit hanoi department of taxesfound the following errors in the document representation of "тяжмаш» in hanoi.
1.1 for accounting documents:
- in many expense documents no signature of the representation and the press.in the приходно - debit transactions many items not exactly executed. specifically:
* in some months shows the costs, but there is no documentation or the documentation, but no resulting costs.
* the amounts in the magazine приходно - debit transactions does not always correspond with the documentation
* in the journal of приходно - debit transactions are some incorrect amounts.* мнгого documentation compiled without the signature of the originator and the press office and not in accordance with the provisions of the law on accounting of viet nam (not in the specified forms and not translated into vietnamese
- no magazines приходно - debit transactions for some months
- documentation is archived randomly, not in order of time of occurrence, and not on the order of приходно - debit transactions.that leads to the complex search and trial.
- statement on salaries not translated into vietnamese language (as is the law of vietnam), is the exchange rate between the dollar and vietnamese донгом.
- records not translated into vietnamese.
- in the treaties of rental housing for foreign workers did not specifically provide for a vat payer tax and income tax for rentalthat could lead to recover with the lessee (the representation of) налогой organization of these taxes if he cannot prove that аредодатели already paid taxes).
- contractscontracts for rental housing are not in full. there is also a case: the vietnamese nguyen manh is high, работавщий over 3 months. year without a contract. "in 2010 no contributions compulsory social health insurance scheme for all local employees who pays the personal income tax:
1
tax inspection requires selective verification of tax documents for 2010 and 2011. after the preliminary осмотрения we found:

- 2010:
* documentswhich annual income are wrong. specifically, part of the income инностраных workers in vietnam compared to the statement on salaries payable in vietnam, while incomepaid abroad, were not declared.
* is the current declaration of personal income tax office (to be set even in the case where all the employees themselves отсчитываются).* in the personal income tax reporting statements not transferred net salaries in gross wages (including all kinds of taxes and contributions to social insurancehealth insurance and money for rent, taxes обсчитаются with gross wages and not clean.
* the incomes of vietnamese workers below the actual income. therefore, the amountpersonal income tax payable on the declarations of less than actually paid tax receipts.
* in respect of income of foreign workers.the numbers in the declarations and the annexes to the statements do not match. taxable income in the smaller than in annex.

for 2011:
* is absolutely not found documentsthe annual income of the foreign employees.
* currency declaration of personal income tax is not in form, is incorrect section tax,when in fact no reduction (as employed in industrial zones).
* for vietnamese officers who wages paid for representationin addition, nguyen van тоан and ms. dao нгует anh are not reporting the declaration of personal income tax; not paid the mandatory contributions for social insurance, medical insurance.* the taxable income of vietnamese workers to be smaller than the actual. "thus, in the interest of the following documents:
- incorrect statements.what led to the surplus and deficit of amount of tax payable.
- violation of the procedures for application and storage of accounting records in accordance with the law of viet nam.
in the endthe tax authority may recover the amount of tax payable. in addition, maybeyou will have to pay fines for administrative violations of the procedures for application and storage бухгалтерскойдокументации, magazinesthe willful tax evasion of from 1 to 3 times the amount of tax evasion (circular 166 / 2013 / tt - pts on sanctions against administrative violations of вналогообложении)
2. address:.the law firm Thanh &Partners together with the mission of "тяжмаш» in hanoi was eliminated the following errors: translate some interest documents in viet nam