When is xem bóng đá trực tiếp nhà cái classification of overall risk level for taxpayers in Vietnam?
When is xem bóng đá trực tiếp nhà cái classification of overall risk level for taxpayers in Vietnam?
According to Point b, Clause 2, Article 8 of xem bóng đá trực tiếp nhà cái Procedure issued together withDecision 18/QD-TCT of 2023as follows:
Evaluation of tax compliance and classification of taxpayer risk level
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b) Step 2 - Classifying xem bóng đá trực tiếp nhà cái overall risk level of xem bóng đá trực tiếp nhà cái taxpayer.
b1) Classification timing.
xem bóng đá trực tiếp nhà cái classification of overall risk level for taxpayers is conducted on April 15, June 30, September 30 annually or according to management requirements.
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xem bóng đá trực tiếp nhà cái classification of xem bóng đá trực tiếp nhà cái overall risk level for taxpayers is conducted on April 15, June 30, September 30 annually.
In addition, xem bóng đá trực tiếp nhà cái classification of xem bóng đá trực tiếp nhà cái overall risk level for taxpayers is also carried out upon management's request.
When is xem bóng đá trực tiếp nhà cái classification of overall risk level for taxpayers in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
What are xem bóng đá trực tiếp nhà cái principles for classification of overall risk level for taxpayers in Vietnam?
Based on Clause 1, Article 8 of xem bóng đá trực tiếp nhà cái Procedure issued together withDecision 18/QD-TCT of 2023, xem bóng đá trực tiếp nhà cái overall risk classification for taxpayers is conducted based on xem bóng đá trực tiếp nhà cái following principles:
- xem bóng đá trực tiếp nhà cái evaluation of taxpayer tax compliance and risk classification is automatically conducted using information technology applications, based on indices, criteria, and evaluation methods issued by xem bóng đá trực tiếp nhà cái General Department of Taxation.
- xem bóng đá trực tiếp nhà cái evaluation of tax compliance is conducted for all taxpayers.
- Depending on xem bóng đá trực tiếp nhà cái tax management operation's requirements, each taxpayer segment or each taxpayer entity will be classified by xem bóng đá trực tiếp nhà cái overall risk level and can be classified according to various tax management operations.
- For xem bóng đá trực tiếp nhà cái classification of risk levels in tax management operations: Depending on tax management requirements to perform periodic classifications annually, either once (01) time or multiple times, such as xem bóng đá trực tiếp nhà cái planning of inspections and examinations at taxpayers' headquarters; or periodically by month, quarter, and timely classification upon arising of operational records (such as tax refund operations).
- Sequential evaluation and classification procedure:
xem bóng đá trực tiếp nhà cái evaluation of taxpayer tax compliance and risk classification is carried out in xem bóng đá trực tiếp nhà cái following order:
First: Evaluate xem bóng đá trực tiếp nhà cái taxpayer's compliance with tax laws.
Second: Classify xem bóng đá trực tiếp nhà cái overall risk level of xem bóng đá trực tiếp nhà cái taxpayer.
Third: Classify xem bóng đá trực tiếp nhà cái risk level in specific tax management operations.
- Regarding evaluation and classification results:
Results are generated according to a form issued together with this Procedure and arranged according to xem bóng đá trực tiếp nhà cái following criteria:
+ According to taxpayers' levels of tax law compliance and risk classification from high to low.
+ According to xem bóng đá trực tiếp nhà cái order of criteria indices where many taxpayers violate or according to xem bóng đá trực tiếp nhà cái score of each criterion from high to low.
What are procedures forevaluate tax compliance and classify taxpayer risk levels in Vietnam?
According to regulations at Clause 2, Article 8 of xem bóng đá trực tiếp nhà cái Procedure issued together withDecision 18/QD-TCT of 2023on this matter as follows:
Evaluation of tax compliance and classification of taxpayer risk level
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2. Conduct evaluation and classification.
a) Step 1 - Evaluate taxpayer compliance with tax laws.
a1) Evaluation timing: xem bóng đá trực tiếp nhà cái evaluation of taxpayer compliance with tax laws is conducted periodically on xem bóng đá trực tiếp nhà cái 25th of each month.
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b) Step 2 - Classify xem bóng đá trực tiếp nhà cái overall risk level of xem bóng đá trực tiếp nhà cái taxpayer.
b1) Classification timing.
xem bóng đá trực tiếp nhà cái classification of overall risk level for taxpayers is conducted on April 15, June 30, September 30 annually or according to management requirements.
b2) Conduct classification.
B2.1 - Utilize data analysis and automated risk management applications to classify xem bóng đá trực tiếp nhà cái overall risk level for taxpayers.
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c) Step 3 - Classify risk level in tax management operations.
c1) Conduct classification.
B3.1 - For operations requiring periodic classification: Use data analysis and automated risk management applications to classify risk levels in each tax management operation at periodically established times according to regulations.
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xem bóng đá trực tiếp nhà cái evaluation of tax compliance and xem bóng đá trực tiếp nhà cái classification of taxpayer risk levels are conducted in 3 steps:
Step 1:Evaluate xem bóng đá trực tiếp nhà cái taxpayer's compliance with tax laws.
Step 2:Classify xem bóng đá trực tiếp nhà cái overall risk level of xem bóng đá trực tiếp nhà cái taxpayer.
Step 3:Classify xem bóng đá trực tiếp nhà cái risk level in specific tax management operations.
