What are the regulations on risk management in trực tiếp bóng đá việt nam hôm nay in Vietnam?

What is the definition of risk management in trực tiếp bóng đá việt nam hôm nay in Vietnam?

According to Clause 15, Article 3 of theLaw on trực tiếp bóng đá việt nam hôm nay 2019, “risk management in trực tiếp bóng đá việt nam hôm nay” means the systematic application of provisions and professional procedures to determine, evaluate and categorize the risks that may have negative impacts on the efficiency and validity of trực tiếp bóng đá việt nam hôm nay, providing a basis for tax authorities to reasonably allocate resources and apply effective management measures.

What are the regulations on risk management in trực tiếp bóng đá việt nam hôm nay in Vietnam?

According to Article 9 of theLaw on trực tiếp bóng đá việt nam hôm nay 2019, risk management in trực tiếp bóng đá việt nam hôm nay is regulated as follows:

- Tax authorities shall implement risk management in taxpayer registration, tax declaration, tax payment, tax debts, tax enforcement, tax refund, tax audit, tax inspection, management and use of invoices, records and other trực tiếp bóng đá việt nam hôm nay tasks.

- Customs authorities shall implement risk management in tax declaration, tax refund, tax cancellation, tax audit, tax inspection and other trực tiếp bóng đá việt nam hôm nay tasks.

- Implementation of risk management mechanism in trực tiếp bóng đá việt nam hôm nay includes collecting, processing information, data related to taxpayers; formulating criteria of trực tiếp bóng đá việt nam hôm nay; evaluating regulatory compliance of taxpayers; categorizing levels of risk in trực tiếp bóng đá việt nam hôm nay and organizing the implementation of suitable trực tiếp bóng đá việt nam hôm nay measures.

- Evaluation of regulatory compliance of taxpayers and categorization of levels of risk in trực tiếp bóng đá việt nam hôm nay:

+ Assessment of regulatory compliance of taxpayers shall be conducted based on systems of criteria, information on work history of taxpayers, compliance processes and cooperating relationships with tax authorities in implementing tax provisions, and rate of tax violations;

+ Categorization of levels of risk in trực tiếp bóng đá việt nam hôm nay shall be conducted based on the regulatory compliance of taxpayers. During the categorization of risk levels, tax authorities shall consider relevant contents, including information on risk signs; signs, actions of trực tiếp bóng đá việt nam hôm nay violations; information from results of operations of tax authorities, other relevant authorities as prescribed in this Law;

+ Tax authorities shall use the results of evaluation of taxpayers’ regulatory compliance and categorization of levels of risk in trực tiếp bóng đá việt nam hôm nay to implement suitable measures of trực tiếp bóng đá việt nam hôm nay.

- Tax authorities shall utilize information technology systems so as to automatically integrate and process data for the application of risk management in trực tiếp bóng đá việt nam hôm nay.

- The Minister of Finance shall stipulate criteria for evaluation of taxpayers' regulatory compliance, categorization of risk levels and application of risk management in trực tiếp bóng đá việt nam hôm nay.

What are the regulations on risk management in trực tiếp bóng đá việt nam hôm nay in Vietnam? (Image from the Internet)

What do tax refund claims subject to inspection before refund for risk management in trực tiếp bóng đá việt nam hôm nay in Vietnam include?

According to Article 73 of theLaw on trực tiếp bóng đá việt nam hôm nay 2019, the classification of tax refund claims is as follows:

Classification of tax refund claims

1. A tax refund claim might be eligible for refund before inspection or subject to inspection before refund.

2. The following tax refund claims are subject to inspection before refund:

a) Tax refund claims submitted for the first time in the cases specified by tax laws. If a taxpayer’s first tax refund claim is rejected, the next claim will be considered the first.

b) Any claim submitted within 02 years from the day on which the penalties on the taxpayer’s tax evasion is imposed;

c) Claims submitted by organizations that are dissolved, bankrupt, shut down, sold or transferred to state-owned enterprises;

d) High-risk claims as classified by the risk management system;

dd) Any tax refund claim eligible for refund before inspection but the taxpayer fails to provide explanation or documents proving the declared tax, or the explanation or documents provided by the taxpayer is not convincing enough;

e) Claims for refund of taxes on exports or imports that are not paid for via a commercial bank or credit institution as prescribed by law;

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High-risk tax refund claims as classified by the risk management system are subject to inspection before refund according to risk management in trực tiếp bóng đá việt nam hôm nay.