The setup: 2pm, a 5-person team appears in the company lobby, presents a surprise inspection decision and demands access to the warehouse, the safe and a full server copy. The receptionist panics and calls the director — who’s travelling. In 30 chaotic minutes, the company neither knows its rights nor dares risk obstructing officials. Surprise inspections are lawful — but company rights are also protected by law (Tax Administration Law 108/2025/QH15).
Company rights
- 1. See the inspection decision and official IDs. No written decision + unauthorised persons = the right to decline.
- 2. Inspection within the decision’s scope. The team may only do what’s in the decision — record objections to overreach in the minutes.
- 3. Explain and reserve opinions. Every set of minutes has a section for the inspected party — if you disagree, write it; don’t sign a blank “read” line.
- 4. Have counsel present. The right to legal representatives/advisers witnessing the inspection.
- 5. Complain. Inspection decisions and team conduct can be challenged under the Law on Complaints.
Company obligations
- 1. No obstruction. Obstructing officials breaks the law — cooperate while reserving rights in writing.
- 2. Provide in-scope documents. Fully and promptly per the team’s lawful requests.
- 3. Assign an authorised person. The legal representative or a written-authorised delegate.
- 4. Sign the minutes. Signing confirms the session happened — it doesn’t mean agreeing with content; record reservations.
Four real-world situations
1. Director absent. The authorised delegate handles it; call the director and advisers immediately — don’t leave reception/accounting to cope alone.
2. Team demands a full server copy. Ask that the data scope be specified in the minutes; object in writing to out-of-scope data.
3. Team wants to seal the warehouse. Sealing needs grounds (dissipating records/goods) — ask that grounds be recorded in the minutes.
4. Pressured to sign a violation record. Never sign unread; write disagreement and reasons; signing “session held” differs from “admitting violation”.
Frequently asked questions
1. Do surprise inspections need advance notice?
No — that’s their nature; but a written inspection decision and authorised personnel are required.
2. Can we refuse entry?
No obstructing a lawful team — but you may verify the decision, IDs, and reserve opinions on scope.
3. Can we call a lawyer?
Yes — companies may have legal representatives/advisers witness the inspection.
4. Does signing minutes mean admitting violation?
No — signing confirms the session; disagreements must be recorded as reservations in the minutes.
5. What if we disagree with the team’s conduct?
Record opinions in the minutes on the spot, then complain under the Law on Complaints — unlawful team conduct can be sanctioned with grounds.
This article has been quality-reviewed by the FLAW AI Legal Council.
