Basic Content and Emerging Issues with the Tax Management Draft Law

摘要

Tax examination and inspection, and fax evasion and fraud investigation Tax examination and inspection is a basic function of tax management agencies. The function is particularly necessary when taxpayers are allowed to calculate, declare and pay tax themselves. Examination and inspection shall help discover violations in implementing tax obligations to educate, prevent and penalise cases in which taxpayers intentionally commit in tax evasion or fraud in any form.