Tax risk assessment and key monitoring of taxpayers from July 02, 07

"From July 02, 07, the classification of taxpayers' risk and key supervision of taxpayers with signs of tax law violations is a new point specified in Article 2021 of this Decree. Circular 31-2021-TT-BTC regulations on application of risk management in tax administration issued by the Ministry of Finance on May 17, 5.

Here are the points that businesses need to understand and have a plan to avoid being classified as high-risk cases.

Taxpayer risk rating

1. Taxpayers in tax administration are assessed and ranked the level of risk, including:

a) Class 1: Very low-risk taxpayers;

b) Class 2: Low-risk taxpayers;

c) Class 3: Medium-risk taxpayers;

d) Class 4: High-risk taxpayers;

dd) Class 5: Taxpayers with very high risk;

e) Class 6: Taxpayers with less than 12 months of operation.

The results of assessment and rating of the taxpayer's risk level are provided, as a basis for deciding to apply inspection, inspection and supervision measures to high-risk taxpayers or apply use other professional measures in tax administration.

Key supervision for taxpayers showing signs of tax law violations

1. Taxpayers subject to key tax supervision are taxpayers with one of the following signs:

a) Taxpayers perform banking transactions with suspicious signs in accordance with the law on prevention and combat of money laundering related to tax evasion and tax fraud.

b) The taxpayer or the taxpayer's legal representative is prosecuted for tax violations, tax seals.

c) Taxpayers showing signs of high tax risk in key topics that need tax management supervision.

The order of application of risk management by tax authorities

Applying risk management in tax administration is done in the following order:

1. The tax authority shall organize the development of the "taxpayer database system" of the General Department of Taxation.

"Taxpayer database system" means a system where information and data are centrally managed; the system is connected to and receives information from relevant data information systems inside and outside the tax sector; developed and managed by the General Department of Taxation for "Compliance Assessment", "Risk Assessment".

2. The General Department of Taxation develops and submits to the Ministry of Finance for promulgation a set of risk management criteria.

3. Tax authorities assess the level of risk.

4. Tax authorities, based on the results of risk assessment, take tax administration measures and other necessary professional measures for taxpayers.

5. Tax authorities monitor, update and evaluate feedback on the results of implementation of tax administration measures for taxpayers.

6. Tax authorities manage and store information and risk management data to ensure effective tax administration.

Director - The legal representative of the enterprise should pay attention

1. Comply with regulations on tax administration, complete tax payment on time, if forced to execute administrative decisions on tax administration, promptly comply with requests of tax authorities to remove the decision. enforcement decisions, timely payment of coerced tax amounts.

2. If they think that the tax amount to be coerced is incorrect, they must promptly go through the complaint procedures to cancel the decision on enforcement, appoint a person with knowledge of tax laws to work and explain directly to the agency. tax to quickly cancel the enforcement decision is not appropriate.

3. Do not lend the name of the director - legal representative to the enterprise that we do not directly manage or control the management. 

4. Not letting the enterprise fall into the state of "Leaving the head office; escaping from the registered location; The actual enterprise does not exist at the registered location" but still owe tax. Because it will easily lead to enforcement by tax authorities.

5. When there is no longer a business need, it is necessary to carry out the complete dissolution procedures of the enterprise, to avoid leaving the enterprise in a state of abandonment of the head office but still having tax debts, leading to coercive decisions by tax authorities.

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