How are the 8 risk management rules in trực tiếp bóng đá k+ administration in Vietnam?

What are the 8 risk management rules in trực tiếp bóng đá k+ administration in Vietnam?

Based on Article 4 ofCircular 31/2021/TT-BTC, the regulation specifies 8 risk management rules in trực tiếp bóng đá k+ administration as follows:

(1)Applying risk management ensures the effectiveness and efficiency of trực tiếp bóng đá k+ administration; encourages and facilitates taxpayers to voluntarily comply with legal regulations on trực tiếp bóng đá k+ and trực tiếp bóng đá k+ administration while promptly preventing, detecting, and handling violations of laws on trực tiếp bóng đá k+ and trực tiếp bóng đá k+ administration.

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

(3)The assessment and classification of the level of compliance with trực tiếp bóng đá k+ laws and the taxpayer's risk level are conducted automatically, periodically, using one or a combination of methods prescribed in this Circular based on legal provisions, trực tiếp bóng đá k+ administration procedures, and operational measures, by segmenting taxpayers and criteria stipulated in this Circular and the taxpayer database.

(4)Based on the assessment results of legal compliance, the classification of taxpayer risk levels, information on trực tiếp bóng đá k+ management applications, signs of violations, and other risk indicators provided at the time of decision-making, the trực tiếp bóng đá k+ authority shall:

- Decide on inspections, audits, supervision, and apply appropriate operational measures.

- Develop a comprehensive plan to improve compliance according to the trực tiếp bóng đá k+ authority's resources, based on analysis of behavioral nature, causes, and scale of each level of legal compliance and risk level.

(5)In cases where the law, regulations in this Circular, and guidance on risk management are strictly followed, trực tiếp bóng đá k+ officials are exempt from personal liability as prescribed by law.

(6)If the risk management application encounters a problem or does not meet the risk management application requirements according to the provisions of this Circular, risk management is conducted manually through approval of proposed documents or issued documents by authorized persons applying trực tiếp bóng đá k+ administration measures as stipulated in theLuật Quản trực tiếp bóng đá việt nam hôm nayếand guiding documents.

(7)If there is a change in information leading to changes in trực tiếp bóng đá k+ law compliance assessment results and taxpayer risk classification, and the risk management application does not automatically adjust compliance levels and risk levels, the changes in assessment results are manually updated by officials, after approval by authorized persons.

(8)The results of applying operational measures corresponding to risk rankings must be fully and accurately updated in trực tiếp bóng đá k+ management support applications or risk management applications for each specific case, serving to complete and evaluate trực tiếp bóng đá k+ law compliance and taxpayer risk classification in the next period.

How are the 8 risk management rules in trực tiếp bóng đá k+ administration? (Image from the Internet)

What are regulations on applyingrisk management in trực tiếp bóng đá k+ administration in Vietnam?

According to Article 13 ofCircular 31/2021/TT-BTC, the regulation on applying risk management in trực tiếp bóng đá k+ administration is as follows:

(1)The trực tiếp bóng đá k+ authority bases its actions on the assessment results of trực tiếp bóng đá k+ law compliance in Article 10, the classification of taxpayer risk levels in Articles 11 and 12 ofCircular 31/2021/TT-BTC, and business information at the time of decision-making to determine the list of taxpayers classified by risk levels for each period and carry out:

- Management of trực tiếp bóng đá k+ law compliance;

- Risk management in taxpayer registration;

- Risk management in reviewing trực tiếp bóng đá k+ records at the trực tiếp bóng đá k+ authority's office;

- Risk management in trực tiếp bóng đá k+ refunds;

- Risk management in audits and inspections at the taxpayer's office;

- Risk management in trực tiếp bóng đá k+ debt management and enforcement of trực tiếp bóng đá k+ administrative decisions;

- Risk management in invoice and documentation management;

- Risk management for taxpayers under key control and supervision;

- Risk management for individual taxpayers;

- Application of risk management in other operational activities in trực tiếp bóng đá k+ administration.

(2)The list of risky taxpayers in the cases mentioned in(1)is updated in the risk management application for trực tiếp bóng đá k+ administration.

trực tiếp bóng đá k+ authorities at all levels are responsible for summarizing, updating, and managing risky taxpayer information to serve trực tiếp bóng đá k+ management tasks across the entire trực tiếp bóng đá k+ sector.

(3)The General Department of Taxation details the periodic evaluation, and establishment of the list of risky taxpayers in the cases mentioned in(1)to identify key points in trực tiếp bóng đá k+ management tasks responding to trực tiếp bóng đá k+ management requirements in each period.

(4)If there is suspicion or detection of trực tiếp bóng đá k+ law violations through inspection, auditing, complaints, information from state management agencies, investigative agencies, the head of the trực tiếp bóng đá k+ authority shall decide to change the form and level of audit, change other trực tiếp bóng đá k+ management measures according to authority, and be responsible for their decision.

How should information technology be applied in risk management in trực tiếp bóng đá k+ administration in Vietnam?

According to Article 9 ofCircular 31/2021/TT-BTC, the regulation on the application of information technology in risk management is as follows:

(1)The risk management application and taxpayer database are centrally constructed and managed at the General Department of Taxation, ensuring that the information serves as the basis for risk assessment. This information is fully, accurately, and promptly updated by connecting and exchanging information with electronic trực tiếp bóng đá k+ data processing systems and related information data systems.

In case of system failure or transmission error, updating, integrating, processing, and storing information on the system is performed immediately when the error is resolved.

(2)Apply management measures to ensure data security, computer safety, and network security in accordance with the law.

(3)The General Department of Taxation specifies the responsibilities of units and trực tiếp bóng đá k+ officials at all levels in building, managing, operating, updating, exploiting, and using the risk management application appropriate to each trực tiếp bóng đá k+ operational activity.