What is classification vtv2 trực tiếp bóng đá hôm nay levels vtv2 trực tiếp bóng đá hôm nay risks vtv2 trực tiếp bóng đá hôm nay taxpayers that are household businesses and individual businesses in Vietnam?
What is classification vtv2 trực tiếp bóng đá hôm nay levels vtv2 trực tiếp bóng đá hôm nay risks vtv2 trực tiếp bóng đá hôm nay taxpayers that are household businesses and individual businesses in Vietnam?
Based on Article 12 vtv2 trực tiếp bóng đá hôm nayCircular 31/2021/TT-BTC, it is stipulated as follows:
Classification vtv2 trực tiếp bóng đá hôm nay Risk Levels for taxpayers that are individuals
1. The risk level for taxpayers that are individuals is classified as follows:
a) High risk.
b) Medium risk.
c) Low risk.
2. The risk level for taxpayers that are individuals is classified based on the results vtv2 trực tiếp bóng đá hôm nay the tax law compliance assessment in Article 10 and the criteria stipulated in Annex III vtv2 trực tiếp bóng đá hôm nay this Circular.
3. Handling results vtv2 trực tiếp bóng đá hôm nay risk level classification for taxpayers that are individuals
The results vtv2 trực tiếp bóng đá hôm nay the risk level classification for taxpayers are applied in tax administration measures stipulated in Article 15 vtv2 trực tiếp bóng đá hôm nay this Circular.
Thus, the risk levels for taxpayers who are household businesses, individual businesses are classified into three types as follows:
- High risk.
- Medium risk.
- Low risk.
What are tax administration measures for high-risk household businesses aandindividual businesses in Vietnam? (Image from the Internet)
What are tax administration measures for high-risk household businesses aand individual businesses in Vietnam?
Based on Article 15 vtv2 trực tiếp bóng đá hôm nayCircular 31/2021/TT-BTC, it is stipulated as follows:
Application vtv2 trực tiếp bóng đá hôm nay Risk Management for taxpayers that are individuals
Based on the list vtv2 trực tiếp bóng đá hôm nay taxpayers that are individuals classified by risk levels in Article 13 vtv2 trực tiếp bóng đá hôm nay this Circular, the tax authorities apply appropriate tax administration measures as stipulated.
1. For household businesses, individual businesses
a) High risk: Apply one or a combination vtv2 trực tiếp bóng đá hôm nay the following measures:
a.1) Review, inspect, and verify related information as a basis for reassessing the revenue, tax amount vtv2 trực tiếp bóng đá hôm nay household businesses, individual businesses;
a.2) Prepare a checklist for inspection and survey to reassess the revenue, tax amount vtv2 trực tiếp bóng đá hôm nay household businesses, individual businesses, and the tax compliance vtv2 trực tiếp bóng đá hôm nay related organizations.
b) Medium risk: Randomly select to include in the revenue survey list vtv2 trực tiếp bóng đá hôm nay household businesses, individual businesses; continue to classify risks for the next evaluation period;
c) Low risk: Keep records and continue to classify risks for the next evaluation period.
2. For individuals with taxable personal income (excluding household businesses, individual businesses)
a) High risk: Select for inspection, factual verification, and organize the implementation vtv2 trực tiếp bóng đá hôm nay inspection and verification in accordance with current regulations;
b) Medium and low risk: Keep records and continue to classify risks for the next evaluation period.
...
Thus, household businesses and individual businesses classified as high risk are subject to one or a combination vtv2 trực tiếp bóng đá hôm nay the following measures:
- Review, inspect, and verify related information as a basis for reassessing the revenue, tax amount vtv2 trực tiếp bóng đá hôm nay household businesses, individual businesses;
- Prepare a checklist for inspection and survey to reassess the revenue, tax amount vtv2 trực tiếp bóng đá hôm nay household businesses, individual businesses, and the tax compliance vtv2 trực tiếp bóng đá hôm nay related organizations.
What are measures for inspection and assessment vtv2 trực tiếp bóng đá hôm nay the implementation vtv2 trực tiếp bóng đá hôm nay risk management in tax administration in Vietnam?
Based on Article 23 vtv2 trực tiếp bóng đá hôm nayCircular 31/2021/TT-BTC, it is stipulated as follows:
Inspection and Evaluation vtv2 trực tiếp bóng đá hôm nay the Implementation vtv2 trực tiếp bóng đá hôm nay Risk Management in tax administration
1. Conduct inspection and evaluation vtv2 trực tiếp bóng đá hôm nay the following contents:
a) Quality vtv2 trực tiếp bóng đá hôm nay the organizational implementation vtv2 trực tiếp bóng đá hôm nay risk management measures and professional techniques;
b) Effectiveness and efficiency vtv2 trực tiếp bóng đá hôm nay risk management application in tax administration operations;
c) Organization and implementation results vtv2 trực tiếp bóng đá hôm nay inspection decisions, tax examination, or other professional measures based on risk management;
d) Evaluation vtv2 trực tiếp bóng đá hôm nay the effectiveness vtv2 trực tiếp bóng đá hôm nay criteria and indices for assessing tax law compliance and classifying taxpayers' risk levels.
2. Inspection and evaluation measures
a) Collate information, data reports from tax authorities at all levels, departments, units under the General Department vtv2 trực tiếp bóng đá hôm nay Taxation in implementing and applying risk management;
b) Collect, analyze, gather information on the results vtv2 trực tiếp bóng đá hôm nay risk management application in tax administration operations;
c) Organize inspection teams to inspect the implementation and application vtv2 trực tiếp bóng đá hôm nay risk management at tax authorities at all levels.
3. The General Director vtv2 trực tiếp bóng đá hôm nay the General Department vtv2 trực tiếp bóng đá hôm nay Taxation assigns the responsibility to risk management units to inspect and evaluate the implementation and application vtv2 trực tiếp bóng đá hôm nay risk management in tax administration as stipulated in Clause 2 vtv2 trực tiếp bóng đá hôm nay this Article. The evaluation is conducted regularly; periodic reporting (every 6 months and annually) and according to specific operational requirements.
Thus, measures for inspection and assessment vtv2 trực tiếp bóng đá hôm nay the implementation vtv2 trực tiếp bóng đá hôm nay risk management in tax administration include:
- Collate information, data reports from tax authorities at all levels, departments, units under the General Department vtv2 trực tiếp bóng đá hôm nay Taxation in implementing and applying risk management;
- Collect, analyze, gather information on the results vtv2 trực tiếp bóng đá hôm nay risk management application in tax administration operations;
- Organize inspection teams to inspect the implementation and application vtv2 trực tiếp bóng đá hôm nay risk management at tax authorities at all levels.
