What are risks regarding invoices and vtv5 trực tiếp bóng đá hôm nay declaration according to the General Department of Taxation of Vietnam?

What are risks regarding invoices and vtv5 trực tiếp bóng đá hôm nay declaration according to the General Department of Taxation of Vietnam?

On November 15, 2024, the General Department of Taxation of Vietnam issuedCông xem bóng đá trực tiếp vtv2 5255/TCT-TTKTon strengthening the prevention and control of electronic invoice fraud, aiming to prevent vtv5 trực tiếp bóng đá hôm nay evasion and appropriation of vtv5 trực tiếp bóng đá hôm nay refunds. The General Department of Taxation of Vietnam requested provincial vtv5 trực tiếp bóng đá hôm nay departments to review the list of enterprises suspected of having risks regarding invoices and vtv5 trực tiếp bóng đá hôm nay declarations by using industry applications to identify businesses showing significant risk signs that require immediate inspection at the vtv5 trực tiếp bóng đá hôm nay Authority's headquarters or inclusion in the audit plan at the enterprise's headquarters.

In particular, signs considered as risks regarding invoices and vtv5 trực tiếp bóng đá hôm nay declaration should consider the following:

- Incorrectly contenting invoices not in accordance with the provisions in Clause 7, Article 3, and Article 10 ofDecree 123/2020/ND-CP

- VAT vtv5 trực tiếp bóng đá hôm nay returns that have been adjusted or supplemented multiple times

- Reviewing and reconciling the accuracy, validity of supplementary vtv5 trực tiếp bóng đá hôm nay files between: Supplementary declarations and Explanation reports for supplements and other relevant documents following Article 47 ofLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019and point 4, Article 7 ofDecree 126/2020/ND-CP;

- Reviewing invoices missed that the enterprise has not declared over many periods, but now declares as supplementary vtv5 trực tiếp bóng đá hôm nay records, should comply with current regulations.

What are risks regarding invoices and vtv5 trực tiếp bóng đá hôm nay declaration according to the General Department of Taxation of Vietnam?(Image from the Internet)

What are the principles of risk management in vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?

Based on Article 4 ofCircular 31/2021/TT-BTCwhich stipulates the principles of risk management in vtv5 trực tiếp bóng đá hôm nay administration as follows:

- Implementing risk management to ensure the effectiveness and efficiency of vtv5 trực tiếp bóng đá hôm nay administration; encouraging and facilitating taxpayers to voluntarily comply with vtv5 trực tiếp bóng đá hôm nay and vtv5 trực tiếp bóng đá hôm nay management laws while promptly preventing, detecting, and handling violations.

- Risk management information is collected from internal and external vtv5 trực tiếp bóng đá hôm nay authority sources (including international information) as per the law; centrally managed at the General Department of Taxation of Vietnam through an IT application system, processed, shared, and provided to vtv5 trực tiếp bóng đá hôm nay authorities at various levels, other state management agencies to serve vtv5 trực tiếp bóng đá hôm nay management purposes legally.

- The assessment and classification of vtv5 trực tiếp bóng đá hôm nay compliance levels and taxpayer risk levels are automatically and periodically carried out, either by a single method or a combination as stipulated inThông tư 31/2021/TT-BTCbased on legal regulations, vtv5 trực tiếp bóng đá hôm nay management procedures, on taxpayer segmentations, and criteria set inThông tư 31/2021/TT-BTCand taxpayer database.

- Based on the evaluation results of vtv5 trực tiếp bóng đá hôm nay law compliance and taxpayer risk levels, along with information from vtv5 trực tiếp bóng đá hôm nay management applications, signs of violations, other risk indications at decision time, the vtv5 trực tiếp bóng đá hôm nay authority will:

+ Decide on inspection, audit, supervision, and apply appropriate professional measures.

+ Develop a comprehensive compliance improvement plan suitable with the resources of the vtv5 trực tiếp bóng đá hôm nay authority based on analyzing the nature of behaviors, reasons, and scale of each vtv5 trực tiếp bóng đá hôm nay law compliance level, risk level.

- If officials have complied with the legal provisions, stipulations inThông tư 31/2021/TT-BTCand guidelines on risk management, they are exempted from personal liability as per legal provisions.

- In the event, the risk management application fails or does not meet the requirements for risk management application according to the stipulations inThông tư 31/2021/TT-BTC, manual risk management will be undertaken with approval or issuance by authorized personnel per the vtv5 trực tiếp bóng đá hôm nay management measures prescribed inLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019and guiding documents.

- If information changes result in altered vtv5 trực tiếp bóng đá hôm nay law compliance evaluation results and taxpayer risk levels, and the risk management application has yet to automatically adjust compliance and risk levels, results adjustment will be performed manually by officials after authorized approval.

- The results of applying professional measures corresponding to risk rankings must be fully and accurately updated into the vtv5 trực tiếp bóng đá hôm nay management support applications or risk management application for each specific case, ensuring comprehensive vtv5 trực tiếp bóng đá hôm nay law compliance and taxpayer risk classification in the next period.

What are regulations onrisk management in managing invoices and documentation in vtv5 trực tiếp bóng đá hôm nay administration in Vietnam ?

Pursuant to Clause 1, Article 21 ofCircular 31/2021/TT-BTCwhich stipulates the application of risk management in invoice and documentation management as follows:

Based on the classified list of taxpayers according to risk levels in invoice and documentation management in Article 13 ofCircular 31/2021/TT-BTC, the vtv5 trực tiếp bóng đá hôm nay authority applies management measures as follows:

- High risk: Place in the review, inspection list at the vtv5 trực tiếp bóng đá hôm nay authority's headquarters, supplemented in the annual inspection and audit plan at the taxpayer's headquarters perLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệu, guiding documents, and other relevant legal documents.

Based on inspection and audit results, change the invoice usage form from the current implementation to purchasing invoices from the vtv5 trực tiếp bóng đá hôm nay authority or using e-invoices with vtv5 trực tiếp bóng đá hôm nay authority codes or other management methods according to current regulations; decide on invoice usage form for first-time invoice users.

- Medium and low risk: Conduct sample selection for review, checking, processing, and enhancing support for taxpayers to comply well with legal regulations on invoices.

The General Department of Taxation of Vietnam prescribes appropriate sampling methods according to each locality's vtv5 trực tiếp bóng đá hôm nay management requirements in each period.