Phân loại thành 03 mức độ rủi ro trong hồ sơ kiểm trực tiếp bóng đá việt nam hôm nay thuế như thế nào?

What are regulations on 03 levels of risk intax recordclassification in Vietnam?

Based on Article 71 ofCircular 80/2021/TT-BTC, regulations concerning the trực tiếp bóng đá k+ record inspection at the trực tiếp bóng đá k+ authorities are as follows:

trực tiếp bóng đá k+ record inspection at trực tiếp bóng đá k+ authorities

1. trực tiếp bóng đá k+ record classification:

trực tiếp bóng đá k+ records are categorized into 03 levels of risk: Low risk, medium risk, high risk.

...

Hence,the classification into 03 levels of risk in trực tiếp bóng đá k+ record classification is:

[1] Low risk,

[2] Medium risk,

[3] High risk.

What are regulations on 03 levels of risk intaxrecordclassification in Vietnam? (Image from the Internet)

When does thetax authority propose to inspecttax recordsat the trực tiếp bóng đá k+ authority in Vietnam?

Based on Article 71 ofCircular 80/2021/TT-BTC, regulations concerning the trực tiếp bóng đá k+ record inspection at the trực tiếp bóng đá k+ authorities are as follows:

- trực tiếp bóng đá k+ authorities propose plans to examine trực tiếp bóng đá k+ records at their headquarters or take actions according to provisions in clause 3, clause 4, Article 71 ofCircular 80/2021/TT-BTCfor files with high risk.

- trực tiếp bóng đá k+ record inspection

trực tiếp bóng đá k+ authorities conduct inspections, comparisons, and analyses of trực tiếp bóng đá k+ records containing inaccurate declarations, omissions, or any elements needing clarification related to the payable trực tiếp bóng đá k+ amount, trực tiếp bóng đá k+ exemptions, trực tiếp bóng đá k+ reductions, trực tiếp bóng đá k+ refunds, and the trực tiếp bóng đá k+ amount remaining for credit carryover to the next period. The trực tiếp bóng đá k+ authorities issue a notification (first time) in accordance with form number 01/KTTDownloadrequiring taxpayers to explain and supplement additional information and documents.

Within 10 working days from the date the trực tiếp bóng đá k+ authority issues a notification for explanation or document supplementation, the taxpayer must provide explanations and additional information/documents. This can be done directly at the trực tiếp bóng đá k+ authority or in writing (hard copy or electronically).

If the taxpayer explains directly at the trực tiếp bóng đá k+ authority, the trực tiếp bóng đá k+ authority will draft a Minutes of Working according to form number 02/KTTDownloadattached as Annex I of this Circular.

- Handling inspection results

+ If the taxpayer has explained and supplemented information, documents (first or second time) proving that the declared trực tiếp bóng đá k+ amount is correct, the trực tiếp bóng đá k+ file will be accepted; the explanation and supplemented documents will be filed with the trực tiếp bóng đá k+ records.

+ If the taxpayer has explained and supplemented information, documents but there is insufficient evidence to prove the trực tiếp bóng đá k+ declaration is accurate or further clarification is required, the trực tiếp bóng đá k+ authority will issue a notification (second time) according to form number 03/KTTDownloadstating that the taxpayer may continue to provide explanations, supply additional documentation, or voluntarily file an amended trực tiếp bóng đá k+ declaration. The taxpayer is responsible for the content of the amended declaration. The explanation, provision of additional documentation, or amendment must be completed within 10 working days from the date the trực tiếp bóng đá k+ authority issues the notification. The trực tiếp bóng đá k+ authority can request explanations/additional information, documentation no more than 02 times per inspection at the trực tiếp bóng đá k+ authorities.

+ If the deadline according to the trực tiếp bóng đá k+ authority's notification (second time) passes and the taxpayer does not provide explanations, additional information, documents; or does not file an amended trực tiếp bóng đá k+ declaration; or provides explanations, amended declarations but cannot prove that the declared trực tiếp bóng đá k+ amount is correct, the trực tiếp bóng đá k+ authority will determine the trực tiếp bóng đá k+ payable if there are sufficient grounds for determination; if not, they will issue a decision to examine at the taxpayer's premises or use it as a basis to develop an audit, inspection plan according to risk management principles.

+ If the taxpayer has provided explanations or additional information, documents (second time) and it is sufficient for the trực tiếp bóng đá k+ authority to determine administrative violations regarding taxes, the trực tiếp bóng đá k+ authority will draw up a record of administrative violations and handle them according to regulations.

What are procedures fortax inspectionat trực tiếp bóng đá k+ authorities in Vietnamfor taxpayers under the emphasized supervision?

When examining at trực tiếp bóng đá k+ authorities for key supervision cases under the provisions of Article 22 ofCircular 31/2021/TT-BTC, the Inspection Team collects information, documents, and data about the taxpayer from the trực tiếp bóng đá k+ industry's information system, such as registration documents, trực tiếp bóng đá k+ declaration, payment reports, invoice usage reports, financial statements, and information collected from third parties...complemented with direct trực tiếp bóng đá k+ management in the area to conduct in-depth analysis for taxpayers on the key supervision list. Specifically:

The basic in-depth analytical contents for taxpayers under the emphasized supervision at the trực tiếp bóng đá k+ authorities are conducted as follows:

- Analyze and determine the risk level according to the key supervision content.

- Analyze various indicators on financial statements, trực tiếp bóng đá k+ declarations.

+ Based on the Financial Statements report accessed from applications (BCTC report, search applications like TPH, DWH or other relevant applications), trực tiếp bóng đá k+ officials assigned trực tiếp bóng đá k+ inspection duties evaluate and analyze according to the fluctuations of indicators on financial statements in accordance with accounting policy regulations issued by the Ministry of Finance. Through analyzing fluctuating indicators to determine the taxpayer's risk level.

Compare indicators on financial statements with indicators on yearly trực tiếp bóng đá k+ returns, trực tiếp bóng đá k+ settlement declarations to compare, evaluate certain indicators like: revenue, expenses, profits to detect trực tiếp bóng đá k+ risk levels.

+ For VAT: Utilize monthly/quarterly VAT declarations on various applications TMS, DWH, eTax and risk scoring results on the TPR application for monthly/quarterly analysis to compare data to determine VAT trực tiếp bóng đá k+ risk level of the taxpayer.

+ For personal income trực tiếp bóng đá k+: Use data on specific trực tiếp bóng đá k+ management applications like TMS, DWH, eTax,... to review and compare information, documents to determine the personal income trực tiếp bóng đá k+ risk level of the taxpayer.

+ For Resource trực tiếp bóng đá k+, Environmental Protection trực tiếp bóng đá k+: Use annual settlement declarations, monthly trực tiếp bóng đá k+ declarations on applications like TMS, eTax,...to analyze, inspect compare with legal provisions to assess the adequacy and accuracy of trực tiếp bóng đá k+ file information, taxpayer compliance, detect risks and violations in trực tiếp bóng đá k+ files.

- Analyze the level of trực tiếp bóng đá k+ payment compliance, implementation status, and violations in recent years:

Use data on trực tiếp bóng đá k+ management applications (TMS, TPH, DWH, and other related applications) to determine trực tiếp bóng đá k+ payment (trực tiếp bóng đá k+ debt) status of the taxpayer; compliance with trực tiếp bóng đá k+ obligations through various inspections, audits to determine taxpayer risk level.

- Analyze information collected from third parties: Compare data collected from third parties to analyze information, assess the taxpayer's risk level.

- The results of in-depth analysis to accurately determine specific content, risk level related to key supervision content for focus inspection.

- The inspection for taxpayers under the emphasized supervision follows the steps like trực tiếp bóng đá k+ record inspection at trực tiếp bóng đá k+ authorities, based on the in-depth analysis results to identify high-risk factors requiring explanation or additional information, documentation, or apply trực tiếp bóng đá k+ management measures for specific cases according to legal provisions.

- Taxpayers under the emphasized supervision who have been examined concerning key supervision contents and have completed trực tiếp bóng đá k+ file processing according to regulations shall be removed from the key supervision list unless the trực tiếp bóng đá k+ authority has grounds for continued key supervision to serve management needs.

- Monthly, trực tiếp bóng đá k+ authorities at various levels submit processing results for taxpayers under the emphasized supervision who have been examined back to the trực tiếp bóng đá k+ General Department by entering results into the inspection, audit support system.

In cases where taxpayers are scheduled for inspection at their premises, but due to force majeure reasons like natural disasters, epidemics, ... (excluding overlap with audit, inspection, audit plans of superior agencies) cannot execute the inspection plan at the taxpayer's premise, the trực tiếp bóng đá k+ authority shall analyze and reassess the risks.

If the assessment result indicates high risk, apply in-depth analysis measures as guided in this section to conduct inspection at the trực tiếp bóng đá k+ authorities; if medium or low risk, report to the head of the trực tiếp bóng đá k+ inspection department to propose adjustments reducing on-site inspection plans at the taxpayer's premises.