How to manage risks associated with xem bóng đá trực tiếp nhà cái in Vietnam?

How to manage risks associated with xem bóng đá trực tiếp nhà cái in Vietnam?

Pursuant to Article 18 ofCircular 31/2021/TT-BTCstipulating the application of risk management associated with xem bóng đá trực tiếp nhà cái as follows:

The tax authority classifies xem bóng đá trực tiếp nhà cái dossiers according to the provisions of the Law on Tax Administration, related legal documents, or current regulations. Regarding the classification of xem bóng đá trực tiếp nhà cái dossiers based on risk, based on the risk classification results of the xem bóng đá trực tiếp nhà cái dossiers in Article 13 of this Circular, the tax authority applies appropriate measures in resolving and handling xem bóng đá trực tiếp nhà cái dossiers as follows:

- Classification of xem bóng đá trực tiếp nhà cái dossier resolution

+ xem bóng đá trực tiếp nhà cái dossiers classified as high-risk: Conduct pre-audit, refund afterwards

In 12 consecutive months from the beginning of the financial year, if the taxpayer has consecutive xem bóng đá trực tiếp nhà cái dossiers evaluated as high-risk:  
++ If the current risk assessment differs from the immediate preceding assessment in terms of total risk points or risk points in each criterion, indicator: The xem bóng đá trực tiếp nhà cái dossier is subject to pre-audit, refund afterwards.  
++ If the current risk assessment is the same as the immediate preceding assessment in terms of total points and points in each criterion, indicator; or if the risk points in each indicator are lower leading to a corresponding lower total risk points from the immediate preceding assessment:    
- If the previous contiguous audit or post-refund inspection did not reveal any incorrect reporting resulting in insufficient taxes payable or increased taxes refunded, the subsequent xem bóng đá trực tiếp nhà cái dossier is not subject to pre-audit.    
- If the previous contiguous audit or post-refund inspection revealed incorrect reporting resulting in insufficient taxes payable or increased taxes refunded, the subsequent xem bóng đá trực tiếp nhà cái dossier is subject to pre-audit.

+ xem bóng đá trực tiếp nhà cái dossiers classified as medium and low-risk: Conduct refund first, audit later.

+ If, after applying the classification for xem bóng đá trực tiếp nhà cái dossiers, during the resolution process, the tax authority discovers indications of tax law or customs law violations by the taxpayer, or the taxpayer fails to explain or supplement the xem bóng đá trực tiếp nhà cái dossier, or the explanation and supplementation do not prove the declared tax amount correct, the tax authority changes the application of the classification type from refund first, audit later to pre-audit, refund afterwards; The approval for changing the classification type must be updated into the business information system.

- Post-refund audit and inspection

+ The order of post-refund audit and inspection is determined by the tax authority based on the total risk points sorted from high to low within five (05) years from the date of the xem bóng đá trực tiếp nhà cái decision:

++ High risk (for xem bóng đá trực tiếp nhà cái dossiers not subject to pre-audit as prescribed in point a, clause 1 of this Article): Conduct audit and inspection within one (01) year from the xem bóng đá trực tiếp nhà cái decision date;
++ Medium risk: Conduct audit and inspection within three (03) years from the xem bóng đá trực tiếp nhà cái decision date;
+ Low risk: Conduct audit and inspection within five (05) years from the xem bóng đá trực tiếp nhà cái decision date;
+ Depending on practical situations, the tax authority may conduct post-refund audit and inspection sooner than the specified period.
+ The General Department of Taxation specifies the procedures for post-refund audit and inspection; combined with inspections and audits for tax law compliance as prescribed.

How to manage risks associated with xem bóng đá trực tiếp nhà cái in Vietnam?(Image from the Internet)

What are inspection measures for risk management in xem bóng đá trực tiếp nhà cái administration in Vietnam?

Pursuant to Article 23 ofCircular 31/2021/TT-BTCstipulating as follows:

Inspection and assessment of application of risk management to xem bóng đá trực tiếp nhà cái administration

1. Conduct inspection and assessment of the following contents:

a) The quality of implementing risk management measures and techniques;

b) The effectiveness and efficiency of applying risk management in xem bóng đá trực tiếp nhà cái administration activities;

c) The organization and results of implementing inspection, audit decisions or other professional measures based on the application of risk management;

d) Evaluate the effectiveness of the criteria, indicators for xem bóng đá trực tiếp nhà cái law compliance assessment, and taxpayer risk classification.

2. Inspection and assessment measures

a) Collect information, data reports from xem bóng đá trực tiếp nhà cái authorities at all levels, Departments, and units under the General Department of Taxation regarding the implementation and application of risk management;

b) Collect, analyze, and aggregate information on the results of applying risk management in xem bóng đá trực tiếp nhà cái administration activities;

c) Organize working groups to inspect the implementation and application of risk management at xem bóng đá trực tiếp nhà cái authorities at all levels.

3. The General Director of the General Department of Taxation assigns responsibilities to risk management units to inspect and evaluate the implementation, application of risk management in xem bóng đá trực tiếp nhà cái administration as stipulated in clause 2 of this Article. The assessment is conducted regularly; Periodic reports (semi-annual and annual) and according to specific business requirements.

Thus, the inspection and assessment measures for risk management in xem bóng đá trực tiếp nhà cái administration include:

- Collect information, data reports from xem bóng đá trực tiếp nhà cái authorities at all levels, Departments, and units under the General Department of Taxation regarding the implementation and application of risk management;

- Collect, analyze, and aggregate information on the results of applying risk management in xem bóng đá trực tiếp nhà cái administration activities;

- Organize working groups to inspect the implementation and application of risk management at xem bóng đá trực tiếp nhà cái authorities at all levels.

What are regulations on supervision and assessment of plans for improving compliance in Vietnam?

Pursuant to Article 24 ofCircular 31/2021/TT-BTCstipulating as follows:

- Supervise and evaluate the following contents:

+ The organization and implementation of compliance enhancement plans;

+ The results and effectiveness of the compliance enhancement plan. Specifically:

++ The effectiveness and efficiency of applying handling measures implemented by xem bóng đá trực tiếp nhà cái authorities at all levels based on the analysis and risk identification of each taxpayer segment;
++ The actual results and expected outcomes of implementing risk mitigation measures through compliance measurement.

- The application of transparent processes in developing and implementing compliance enhancement plans;

- Improve the overall compliance levels of taxpayer groups and different xem bóng đá trực tiếp nhà cái obligations;

- Organizational structure and human resources of xem bóng đá trực tiếp nhà cái authorities at all levels in implementing the plan to ensure its effectiveness and efficiency according to the set objectives.

* Supervision and assessment measures

- Collect information, data reports from xem bóng đá trực tiếp nhà cái authorities at all levels, Departments, and units under the General Department of Taxation regarding the implementation of compliance enhancement plans;

- Collect, analyze, and aggregate information on the results of the implementation;

- Organize working groups to inspect at xem bóng đá trực tiếp nhà cái authorities at all levels.

- The General Director of the General Department of Taxation assigns responsibilities to risk management units to supervise and evaluate the implementation of compliance enhancement plans.

The supervision and assessment are conducted regularly, with periodic reports (semi-annual and annual) and according to the progress requirements for implementing the compliance enhancement plan.