What is emphasized supervision in xem bóng đá trực tiếp nhà cái administration in Vietnam?
What is emphasized supervision in xem bóng đá trực tiếp nhà cái administration in Vietnam?
Based on Article 3 ofCircular 31/2021/TT-BTC, the provisions are as follows:
Definitions
1. Applying risk management in xem bóng đá trực tiếp nhà cái administration involves the application of procedural processes, principles, measures, risk management techniques, and results of legal compliance assessment and the taxpayer's risk level to decide on operational measures in xem bóng đá trực tiếp nhà cái management.
2. Risk management information refers to xem bóng đá trực tiếp nhà cái-related and pertaining information gathered to serve risk management applications in xem bóng đá trực tiếp nhà cái administration.
3. Compliance level is the classification assessment result by the xem bóng đá trực tiếp nhà cái authority on the taxpayer's adherence to xem bóng đá trực tiếp nhà cái law.
4. Compliance assessment criteria are standards used to evaluate the taxpayer’s legal compliance.
5. Compliance assessment index is specific value indicators of the criteria for assessing the taxpayer's legal compliance.
6. Evaluating xem bóng đá trực tiếp nhà cái compliance involves collecting, analyzing, verifying, and comparing information about the taxpayer's activity process and xem bóng đá trực tiếp nhà cái law compliance with the compliance criteria and assessment index to classify compliance level.
7. xem bóng đá trực tiếp nhà cái law compliance management entails the xem bóng đá trực tiếp nhà cái authority evaluating xem bóng đá trực tiếp nhà cái law compliance, classifying risk levels, and analyzing taxpayer behavior, thereby allocating resources reasonably for management measures suitable for each level, to encourage compliance and prevent non-compliance behavior.
8. Taxpayer risk analysis is the analysis of taxpayer information to detect signs of xem bóng đá trực tiếp nhà cái law violations that could result in state budget loss due to xem bóng đá trực tiếp nhà cái.
9. Risk level is the seriousness of the risk determined based on the combination of frequency and consequence of the risk.
10. Risk level classification criteria are standards to evaluate and classify risk levels in xem bóng đá trực tiếp nhà cái management.
11. Risk level classification indicator is specific value information indicators of the risk level classification criteria.
12. Risk assessment involves classifying, considering, comparing risk levels with the classification criteria indicators and handling prior risks to prioritize them.
13. Risk indicators are elements containing informational values reflecting the potential of illegal behavior.
14. Signs of xem bóng đá trực tiếp nhà cái violations are elements with informational values, serving as a basis to identify actions violating xem bóng đá trực tiếp nhà cái law.
15. emphasized supervision is when the xem bóng đá trực tiếp nhà cái authority applies operational measures to taxpayers (assessed) at high risk of xem bóng đá trực tiếp nhà cái or non-compliance with xem bóng đá trực tiếp nhà cái law by activity field, locality, or within specific periods.
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Thus, according to the above regulation, emphasized supervision in xem bóng đá trực tiếp nhà cái administration is when the xem bóng đá trực tiếp nhà cái authority applies operational measures to taxpayers (assessed) at high risk of xem bóng đá trực tiếp nhà cái or non-compliance with xem bóng đá trực tiếp nhà cái law based on various activity fields, localities, or specific periods.
What is the order of emphasized supervisionin risk management in Vietnam?
Based on Article 6 ofCircular 31/2021/TT-BTC, the risk management conducted by the xem bóng đá trực tiếp nhà cái authority follows these steps:
Step 1.Evaluate the situation, determine objectives and risk management requirements
The xem bóng đá trực tiếp nhà cái authority reviews common risks and violations of taxpayers in implementing regulations under Article 17 of thexem bóng đá trực tiếp nhà cái Administration Law 2019or current regulations to identify the main risks needing handling, high-risk taxpayers, and direction for handling.
Step 2.Organize risk management information collection and processing
Risk management information is collected and processed under the provisions in Chapter II of this Circular.
If incorrect or incomplete information is discovered during the risk analysis, the taxpayer is responsible for providing, explaining, or supplementing information and documents according to the xem bóng đá trực tiếp nhà cái authority's notification time to ensure accurate xem bóng đá trực tiếp nhà cái compliance evaluation and taxpayer's risk level classification.
Step 3.Establish and update indicators to analyze and evaluate xem bóng đá trực tiếp nhà cái law compliance and taxpayer risk classification
Based on the situation evaluation results, stated risk management objectives, and requirements under Clause 1 of this Article, risk management information, and the application of IT to establish and update the criteria and weight used to evaluate, classify xem bóng đá trực tiếp nhà cái law compliance levels, and taxpayer's risk levels.
Step 4.Analyze, evaluate xem bóng đá trực tiếp nhà cái law compliance; identify taxpayer risk level; determine risk level in xem bóng đá trực tiếp nhà cái management operations; manage risk files for emphasized supervision cases
Taxpayers are segmented under identified conditions suitable for xem bóng đá trực tiếp nhà cái management requirements each period when conducting xem bóng đá trực tiếp nhà cái law compliance level analysis and taxpayer's risk level evaluation.
The analysis, classification of xem bóng đá trực tiếp nhà cái law compliance levels, and taxpayer's risk levels are carried out using methods specified in Article 5 of this Circular.
Step 5.Based on risk level identification results; evaluate taxpayer's legal compliance to apply xem bóng đá trực tiếp nhà cái management measures and develop a plan to overall enhance taxpayer compliance.
Step 6.Track, update, and evaluate feedback information on implementing xem bóng đá trực tiếp nhà cái management measures.
Step 7.Collect, process, use, store information; direct, guide adjustments, and supplement risk management applications to ensure effective xem bóng đá trực tiếp nhà cái management.
Thus, in the risk management, emphasized supervision occurs at Step 4.
What are regulations on the application ofemphasized supervision totaxpayers in Vietnam?
According to Article 22 ofCircular 31/2021/TT-BTC, emphasized supervision for taxpayers is conducted as follows:
- Taxpayers subject to emphasized supervision in terms of xem bóng đá trực tiếp nhà cái are those showing any of the following signs:
+ Taxpayers conducting bank transactions with suspicious signs under anti-money laundering laws related to xem bóng đá trực tiếp nhà cái evasion or fraud.
+ Taxpayers or their legal representatives prosecuted for xem bóng đá trực tiếp nhà cái, invoice, document violations.
+ Taxpayers showing high-risk xem bóng đá trực tiếp nhà cái signs under key subjects or through information gathered from xem bóng đá trực tiếp nhà cái authority management requiring xem bóng đá trực tiếp nhà cái management supervision.
+ Taxpayers selected from the list of non-compliant taxpayers as prescribed in Article 10 and those at very high, high-risk levels under Clause 1 Article 11 ofCircular 31/2021/TT-BTC, and taxpayers who fail to explain, supplement information or provide insufficient explanations, supplement information per the xem bóng đá trực tiếp nhà cái authority's written notification and timeframe.
- xem bóng đá trực tiếp nhà cái authorities at all levels are responsible for monitoring, supervising, and applying appropriate xem bóng đá trực tiếp nhà cái management operations for each case under Clause 1, Article 22 ofCircular 31/2021/TT-BTC.
- The General Department of Taxation stipulates specific procedures for collecting, analyzing information, identifying emphasized supervision focal points, and supervising measures suitable with legal provisions over different periods.
