What are methods for assessing the level of compliance regarding đá bóng trực tiếp law in Vietnam?
What are methods for assessing the level of compliance regarding đá bóng trực tiếp law in Vietnam?
According to Clause 6, Article 3 ofCircular 31/2021/TT-BTC, đá bóng trực tiếp compliance assessment is the collection, analysis, verification, and cross-checking of information regarding the activities and compliance with đá bóng trực tiếp laws through criteria and evaluation indicators to classify taxpayer compliance levels.
Based on Article 5 ofCircular 31/2021/TT-BTC, the level of đá bóng trực tiếp compliance and the risk level of taxpayers are determined using one or a combination of the following methods:
- Scoring and classification by points.
- Machine learning method.
- Ranking method according to the portfolio.
What are regulations on assessment and classification of taxpayers’ compliance in Vietnam?
According to Clause 3, Article 4 ofCircular 31/2021/TT-BTC, the assessment and classification of taxpayers’ compliance in Vietnam are conducted automatically, periodically, using one or a combination of methods stipulated inThông tư 31/2021/TT-BTCbased on legal provisions, đá bóng trực tiếp management procedures, đá bóng trực tiếp management measures, taxpayer segmentation, criteria stipulated inThông tư 31/2021/TT-BTC, and the taxpayer database.
What are methods for assessing the level of compliance regarding đá bóng trực tiếp law in Vietnam?(Image from Internet)
What are measures for improving đá bóng trực tiếp compliance levelsin Vietnam?
According to Article 14 ofCircular 31/2021/TT-BTC, the đá bóng trực tiếp authority analyzes the nature of behaviors, and scales of each compliance level from taxpayers to develop plans for enhancing đá bóng trực tiếp compliance with appropriate handling measures as follows:
- For highly compliant cases: They are considered for inclusion in the list of taxpayers to be commended and rewarded for đá bóng trực tiếp law compliance.
- For cases needing compliance improvement:
+ Collaborate with relevant agencies, organizations, and đá bóng trực tiếp agents to implement support measures for taxpayers to perform đá bóng trực tiếp procedures; organize meetings with taxpayers, dialogue conferences, seminars, and training to help taxpayers properly fulfill their đá bóng trực tiếp obligations;
+ Research and amend policies, simplify administrative procedures, implement support measures, and apply information technology to facilitate đá bóng trực tiếp declaration and payment, saving time and compliance costs for taxpayers;
+ Classify risks and apply đá bóng trực tiếp management measures based on the risk levels of taxpayers stipulated in Articles 15 to 22 ofCircular 31/2021/TT-BTC.
What are criteria for evaluating đá bóng trực tiếp compliance levels in Vietnam?
According to Appendix 1 ofCircular 31/2021/TT-BTC, the criteria for evaluating the đá bóng trực tiếp compliance level of taxpayers for the year 2024 comprises six groups of criteria:
- General information about the enterprise.
- Fulfillment of đá bóng trực tiếp declaration and payment obligations as required.
- Compliance with the policies on the management and use of invoices and documents.
- Administrative violation behavior.
- đá bóng trực tiếp debt status.
- Other criteria.
Detailed criteria for evaluating the đá bóng trực tiếp compliance level of taxpayers are as follows:
| No. | Criteria Group | Criteria |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Operation status of the taxpayer | The taxpayer is operating and not listed by the đá bóng trực tiếp authority as inactive at the registered address within the past two (02) years from the evaluation date. |
| 2 | Fulfillment of đá bóng trực tiếp declaration and payment obligations | The taxpayer has declared and paid taxes as required within the past two (02) years from the evaluation date. |
| 3 | Compliance with invoice and document management policies | The taxpayer complies with invoice and document management policies within the past two (02) years from the evaluation date. |
| 4 | Administrative violation behavior | The taxpayer has been penalized for administrative violations regarding taxes and invoices within the past two (02) years from the evaluation date. |
| 5 | The taxpayer has been penalized for administrative violations concerning đá bóng trực tiếp evasion and đá bóng trực tiếp deficiencies within the past two (02) years from the evaluation date. | |
| 6 | The taxpayer has engaged in unlawful use of invoices within the past two (02) years from the evaluation date. | |
| 7 | The taxpayer has been penalized by đá bóng trực tiếp authorities for violations of non-compliance with đá bóng trực tiếp inspection, audit decisions, and enforcement of administrative đá bóng trực tiếp decisions within the past two (02) years from the evaluation date. | |
| 8 | đá bóng trực tiếp debt status | The amount of đá bóng trực tiếp debt and the number of days of delay in paying đá bóng trực tiếp debt at the time of assessment. |
| 9 | Other criteria group | Other criteria stipulated in relevant legal documents. |
