bóng đá hôm nay trực tiếpWhat is the table of risk classification indicators of taxpayers that are enterprises in Vietnam?

What is the table of risk classification indicators of taxpayers that are enterprises in Vietnam?

According to Appendix 2, the Table of risk classification indicators of taxpayers that are enterprises, issued together withCircular 31/2021/TT-BTC, as follows:

Download Table of risk classification indicators of taxpayers that are enterprises.

Table of risk classification indicators of taxpayers that are enterprises in Vietnam(Image from Internet)

What are regulations on classification of levels of risks of taxpayers that are enterprises in Vietnam?

Classification of risk levels of taxpayers that are enterprises according to Article 11 ofCircular 31/2021/TT-BTCas follows:

- Overall Risk Level Classification

+ Taxpayers as enterprises are classified into one of the following risk levels:

++ Level 1: Very low-risk taxpayers.

++ Level 2: Low-risk taxpayers.

++ Level 3: Medium-risk taxpayers.

++ Level 4: High-risk taxpayers.

++ Level 5: Very high-risk taxpayers.

+ The risk level of taxpayers is classified based on the results of bóng đá hôm nay trực tiếp law compliance evaluations in Article 10 and the criteria specified in Appendix II ofCircular 31/2021/TT-BTC.

+ Handling results of enterprise taxpayer risk level classifications:

++ For taxpayers in the very high-risk and high-risk categories, management measures are applied according to regulations in Article 22 ofCircular 31/2021/TT-BTC;

++ Depending on the bóng đá hôm nay trực tiếp administration needs in each period, taxpayers of other risk levels might continue to be classified for risk in bóng đá hôm nay trực tiếp administration operations as specified in Clause 2, Article 11 ofCircular 31/2021/TT-BTC.

- Classification of Risk Levels in bóng đá hôm nay trực tiếp administration Operations:

+ The risk level of taxpayers that are enterprises in bóng đá hôm nay trực tiếp administration operations is classified into one of the following levels:

++ High risk.

++ Medium risk.

++ Low risk.

+ The risk level of taxpayers in bóng đá hôm nay trực tiếp administration operations is classified based on the risk level rankings of taxpayers specified in Clause 1 of this Article and the criteria defined in Appendix II ofCircular 31/2021/TT-BTC.

+ Handling results of risk level classifications:

The results of risk level classification of taxpayers are applied through bóng đá hôm nay trực tiếp administration measures in each bóng đá hôm nay trực tiếp administration operation specified in Chapter IV ofCircular 31/2021/TT-BTC.

What are the 7 principles of risk management in bóng đá hôm nay trực tiếp administration in Vietnam?

The principles of risk management in bóng đá hôm nay trực tiếp administration according to Article 4 ofCircular 31/2021/TT-BTCare as follows:

- Apply risk management to ensure the effectiveness and efficiency of bóng đá hôm nay trực tiếp administration; encourage and facilitate taxpayers' voluntary compliance with bóng đá hôm nay trực tiếp laws and bóng đá hôm nay trực tiếp administration while promptly preventing, detecting, and addressing violations of bóng đá hôm nay trực tiếp laws and bóng đá hôm nay trực tiếp administration.

- Risk management information is collected from internal and external sources of the bóng đá hôm nay trực tiếp authority (including information from abroad) as regulated by law; managed centrally at the General Department of Taxation through the information technology system and processed, shared, and provided to bóng đá hôm nay trực tiếp authorities at all levels and other state management agencies to serve bóng đá hôm nay trực tiếp administration purposes as stipulated by law.

- Evaluating and classifying bóng đá hôm nay trực tiếp law compliance levels and taxpayer risk levels are performed automatically, periodically, using one or a combination of the methods specified inThông tư 31/2021/TT-BTC, based on legal regulations, bóng đá hôm nay trực tiếp administration procedures, and methods, based on taxpayer segmentation, criteria, and taxpayer databases.

- Based on the results of bóng đá hôm nay trực tiếp law compliance evaluations, taxpayer risk level classification, information on bóng đá hôm nay trực tiếp administration support applications of the bóng đá hôm nay trực tiếp agency, violation signals, and other risk signals provided at decision-making time, the bóng đá hôm nay trực tiếp authority performs:

+ Decides on inspection, audit, surveillance, and applies suitable professional measures.

+ Develops an overall compliance improvement plan suitable with the bóng đá hôm nay trực tiếp agency's resources based on the analysis results of behavior characteristics, causes, and scale of each bóng đá hôm nay trực tiếp law compliance level and risk level.

- In cases where legal regulations,Thông tư 31/2021/TT-BTC, and risk management instructions are correctly followed, the bóng đá hôm nay trực tiếp official is exempted from personal liability as per the law.

- If the risk management application malfunctions or does not meet the requirements for risk management application as specified inThông tư 31/2021/TT-BTC, risk management will be manually applied through approved proposals or documents signed by authorized individuals using professional bóng đá hôm nay trực tiếp administration measures under the Law on bóng đá hôm nay trực tiếp Administration and guiding documents.

- When there are changes in information leading to changes in bóng đá hôm nay trực tiếp law compliance evaluation results and taxpayer risk level classifications, and the risk management application does not automatically adjust compliance and risk levels, the changes in evaluation results are manually updated by the bóng đá hôm nay trực tiếp official after approval from the authorized person.

- The results of applying professional measures corresponding to risk ranking levels must be fully and accurately updated into the bóng đá hôm nay trực tiếp administration support applications of the bóng đá hôm nay trực tiếp authority or the risk management application for each specific case to serve the assessment and classification of taxpayer risk levels in the next period.