What is trực tiếp bóng đá k+ risk level in tax management in Vietnam? What are trực tiếp bóng đá k+ classification methods?

What is trực tiếp bóng đá k+ risk level in tax management in Vietnam?

According to Clauses 9 and 10, Article 3 ofCircular 31/2021/TT-BTC, trực tiếp bóng đá k+ provisions are as follows:

- trực tiếp bóng đá k+ risk level is trực tiếp bóng đá k+ severity of trực tiếp bóng đá k+ risk determined based on trực tiếp bóng đá k+ combination of trực tiếp bóng đá k+ frequency and consequences of trực tiếp bóng đá k+ risk.

- trực tiếp bóng đá k+ criteria for classifying risk levels are trực tiếp bóng đá k+ standards used to evaluate and classify risk levels in tax management.

Thus,it can be seen that trực tiếp bóng đá k+ risk level is trực tiếp bóng đá k+ severity of trực tiếp bóng đá k+ risk determined based on trực tiếp bóng đá k+ combination of trực tiếp bóng đá k+ frequency and consequences of trực tiếp bóng đá k+ risk.

Simultaneously, trực tiếp bóng đá k+ risk level in tax management will be classified based on trực tiếp bóng đá k+ standards used to evaluate and classify risk levels in tax management.

What is trực tiếp bóng đá k+ risk level in tax management in Vietnam? What are trực tiếp bóng đá k+ classification methods? (Image from trực tiếp bóng đá k+ Internet)

What are trực tiếp bóng đá k+ 3 methods for classification of taxpayer risks in tax management in Vietnam?

According to Article 5 ofCircular 31/2021/TT-BTC, trực tiếp bóng đá k+ 3 methods for classification of taxpayer risks include:

trực tiếp bóng đá k+ level of tax law compliance and taxpayer risk levels are determined by one or a combination of trực tiếp bóng đá k+ following methods:

Method [1]Scoring and classifying according to points.

Method [2]Machine learning method.

Method [3]Ranking by category method.

What are 8 risk management rulesin tax management in Vietnam?

According to Article 4 ofCircular 31/2021/TT-BTC, trực tiếp bóng đá k+ 8 risk management rules in tax management include:

Rule 1.Applying risk management ensures trực tiếp bóng đá k+ effectiveness and efficiency of tax management; encourages and facilitates taxpayers to voluntarily comply with tax laws and tax management while preventing, detecting, and promptly handling violations of tax laws and tax management.

Rule 2.Risk management information is collected from internal and external sources of trực tiếp bóng đá k+ tax authority (including information from abroad) in accordance with trực tiếp bóng đá k+ law; centrally managed at trực tiếp bóng đá k+ General Department of Taxation through an information technology application system and processed, shared, and provided to tax authorities at all levels and other state management agencies for tax management purposes in accordance with trực tiếp bóng đá k+ law.

Rule 3.trực tiếp bóng đá k+ assessment and classification of trực tiếp bóng đá k+ level of tax law compliance and taxpayer risk levels are automatically and periodically performed based on one or a combination of trực tiếp bóng đá k+ methods stipulated in this Circular, based on legal provisions, tax management procedures, and operational measures, taxpayer segmentation, criteria set forth in this Circular, and taxpayer databases.

Rule 4.Based on trực tiếp bóng đá k+ results of trực tiếp bóng đá k+ assessment of tax law compliance, classification of taxpayer risk levels, information on tax management support applications of trực tiếp bóng đá k+ tax authority, signs of violations, and other risk signals provided at trực tiếp bóng đá k+ decision-making time, trực tiếp bóng đá k+ tax authority shall:

+ Decide on inspections, audits, monitoring, and application of appropriate operational measures.

+ Develop an overall compliance enhancement plan in line with trực tiếp bóng đá k+ resources of trực tiếp bóng đá k+ tax authority based on trực tiếp bóng đá k+ analysis of trực tiếp bóng đá k+ nature of behavior, causes, and scale of each tax law compliance level and risk level.

Rule 5.In trực tiếp bóng đá k+ event of full compliance with legal provisions, regulations in this Circular, and guidance on risk management, tax officials are exempt from individual liability in accordance with legal provisions.

Rule 6.In trực tiếp bóng đá k+ event of a malfunction or failure to meet risk management requirements as stipulated in this Circular, risk management is manually implemented through trực tiếp bóng đá k+ approval of proposed documents or documents signed and issued by authorized persons applying tax management measures as stipulated in trực tiếp bóng đá k+ Tax Management Law and guiding documents.

Rule 7.In trực tiếp bóng đá k+ event of changes in information leading to changes in trực tiếp bóng đá k+ assessment results of tax law compliance and taxpayer risk levels, and trực tiếp bóng đá k+ risk management application has not automatically adjusted trực tiếp bóng đá k+ compliance level and risk level, trực tiếp bóng đá k+ assessment result updates are manually performed by officials after approval by authorized persons.

Rule 8.trực tiếp bóng đá k+ results of applying operational measures corresponding to risk rankings must be fully and accurately updated into trực tiếp bóng đá k+ tax management support applications of trực tiếp bóng đá k+ tax authority or risk management applications for each specific case to serve trực tiếp bóng đá k+ completion and implementation of tax law compliance assessments and taxpayer risk classifications in trực tiếp bóng đá k+ next period.