Đánh giá mức độ tuân thủ pháp luật thuế và trực tiếp bóng đá hôm nay euro mức độ rủi ro người nộp thuế thực hiện theo
What are procedures forassessment and classification đá bóng trực tiếp taxpayers’ compliance and risks in Vietnam?
Based on the regulations stipulated in Clause 2, Article 8 đá bóng trực tiếp the Process issued underDecision 18/QD-TCT đá bóng trực tiếp 2023concerning this content as follows:
Tax Assessment and classification đá bóng trực tiếp taxpayers’ compliance and risks
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2. Conduct assessment and classification.
a) Step 1 - Assess taxpayer compliance with tax laws.
a1) Assessment time: The assessment đá bóng trực tiếp taxpayer compliance with tax laws is conducted periodically on the 25th đá bóng trực tiếp every month.
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b) Step 2 - Classify overall taxpayers’ risks.
b1) Classification time.
The overall classification đá bóng trực tiếp taxpayers' risks is carried out on April 15, June 30, and September 30 annually, or as required by management tasks.
b2) Conduct classification.
B2.1 - Use automated data analysis and risk management applications to classify overall taxpayers’ risks.
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c) Step 3 - Classify risk level in tax management operations.
c1) Conduct classification.
B3.1 - For operations that conduct periodic classification: Use automated data analysis and risk management applications to classify risk levels in each tax management operation at the periodic times set according to regulations.
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The assessment and classification đá bóng trực tiếp taxpayers’ compliance and risks are conducted in three steps:
Step 1:Assess taxpayer compliance with tax laws.
Step 2:Classify overall taxpayers’ risks.
Step 3:Classify risk level in tax management operations.
What are procedures forassessment and classification đá bóng trực tiếp taxpayers’ compliance and risks in Vietnam? (Image from the Internet)
When is the time for overall classification đá bóng trực tiếp taxpayers' risksin Vietnam?
Based on Point b, Clause 2, Article 8 đá bóng trực tiếp the Process issued underDecision 18/QD-TCT đá bóng trực tiếp 2023as follows:
Assessment and classification đá bóng trực tiếp taxpayers’ compliance and risks
...
b) Step 2 - Classify overall taxpayers’ risks.
b1) Classification time.
The overall classification đá bóng trực tiếp taxpayers' risks is carried out on April 15, June 30, and September 30 annually, or as required by management tasks.
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The overall classification đá bóng trực tiếp taxpayers' risks is conducted on April 15, June 30, and September 30 annually.
Additionally, the overall classification đá bóng trực tiếp taxpayers' risks is also carried out as required by management tasks.
What are the principles đá bóng trực tiếp overall classification đá bóng trực tiếp taxpayers' risksin Vietnam?
Based on Clause 1, Article 8 đá bóng trực tiếp the Process issued underDecision 18/QD-TCT đá bóng trực tiếp 2023regarding this content as follows:
Assessment and classification đá bóng trực tiếp taxpayers’ compliance and risks
1. Principles đá bóng trực tiếp assessment and classification.
a) The assessment đá bóng trực tiếp taxpayer compliance with tax laws and classification đá bóng trực tiếp taxpayers’ riskss are carried out automatically using information technology applications based on criteria indices and assessment methods issued by the General Department đá bóng trực tiếp Taxation.
b) The assessment đá bóng trực tiếp taxpayer compliance with tax laws is conducted for all taxpayers.
c) Depending on the requirements đá bóng trực tiếp tax management operations, each segment đá bóng trực tiếp taxpayers or each taxpayer will be classified according to overall risk levels and may be classified according to risk levels in tax management operations.
d) For classification đá bóng trực tiếp risk levels in tax management operations: Depending on tax management requirements to carry out periodic classifications according to the number đá bóng trực tiếp times in a year, one (1) time or multiple times, such as operations for inspection, audit planning at taxpayer headquarters; or periodic classifications by month, quarter, and immediate classification upon the occurrence đá bóng trực tiếp operational documents (such as tax refund operations).
dd) Procedure đá bóng trực tiếp assessment and classification.
The assessment đá bóng trực tiếp taxpayer compliance with tax laws and classification đá bóng trực tiếp taxpayers’ riskss is carried out in the following order:
First: Assess taxpayer compliance with tax laws.
Second: Classify overall taxpayers’ risks.
Third: Classify risk level in tax management operations.
e) Results đá bóng trực tiếp assessment and classification.
The results đá bóng trực tiếp assessment and classification are output according to the form issued with this Process and are arranged according to the criteria below:
- According to taxpayers with evaluated compliance levels and risk classifications from high to low.
- According to the order đá bóng trực tiếp criteria indices with many taxpayers violating or according to the score đá bóng trực tiếp each criterion from high to low.
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The assessment is based on the following principles:
- The assessment đá bóng trực tiếp taxpayer compliance with tax laws and classification đá bóng trực tiếp taxpayers’ riskss are carried out automatically using information technology applications based on criteria indices and assessment methods issued by the General Department đá bóng trực tiếp Taxation.
- The assessment đá bóng trực tiếp taxpayer compliance with tax laws is conducted for all taxpayers.
- Depending on the requirements đá bóng trực tiếp tax management operations, each segment đá bóng trực tiếp taxpayers or each taxpayer will be classified according to overall risk levels and may be classified according to risk levels in tax management operations.
- For classification đá bóng trực tiếp risk levels in tax management operations: Depending on tax management requirements to carry out periodic classifications according to the number đá bóng trực tiếp times in a year, one (1) time or multiple times, such as operations for inspection, audit planning at taxpayer headquarters; or periodic classifications by month, quarter, and immediate classification upon the occurrence đá bóng trực tiếp operational documents (such as tax refund operations).
- Regarding the procedure đá bóng trực tiếp assessment and classification:
The assessment đá bóng trực tiếp taxpayer compliance with tax laws and classification đá bóng trực tiếp taxpayers’ riskss is carried out in the following order:
First: Assess taxpayer compliance with tax laws.
Second: Classify overall taxpayers’ risks.
Third: Classify risk level in tax management operations.
- Regarding the results đá bóng trực tiếp assessment and classification:
The results đá bóng trực tiếp assessment and classification are output according to the form issued with this Process and are arranged according to the criteria below:
+ According to taxpayers with evaluated compliance levels and risk classifications from high to low.
+ According to the order đá bóng trực tiếp criteria indices with many taxpayers violating or according to the score đá bóng trực tiếp each criterion from high to low.
