What is the application of risk management in kết quả bóng đá trực tiếp administration in Vietnam?

What is the application of risk management in kết quả bóng đá trực tiếp administration in Vietnam?

According to Clause 1, Article 3 ofCircular 31/2021/TT-BTC, applying risk management in kết quả bóng đá trực tiếp administration involves the use of operational procedures, principles, methods, risk management techniques, and the results of kết quả bóng đá trực tiếp law compliance evaluations, determining the taxpayer's risk level to decide on implementing operational measures in kết quả bóng đá trực tiếp administration.

What is the application of risk management in kết quả bóng đá trực tiếp administration in Vietnam? (Image from Internet)

What are the risk management rules in kết quả bóng đá trực tiếp administration in Vietnam?

According to Article 4 ofCircular 31/2021/TT-BTC, risk management rules in kết quả bóng đá trực tiếp administration are as follows:

- Applying risk management ensures the effectiveness and efficiency of kết quả bóng đá trực tiếp administration; encourages and facilitates taxpayers to voluntarily comply well with the kết quả bóng đá trực tiếp laws and kết quả bóng đá trực tiếp administration, while promptly preventing, detecting, and handling violations of kết quả bóng đá trực tiếp laws and kết quả bóng đá trực tiếp administration.

- Risk management information is collected from both internal and external information sources of the kết quả bóng đá trực tiếp authority (including foreign information) as per the legal regulations; centralized management at the General Department of Taxation through information technology applications, and is processed, shared, and provided to kết quả bóng đá trực tiếp authorities at all levels, and other state management agencies to serve kết quả bóng đá trực tiếp administration purposes in accordance with the law.

- The evaluation and classification of the kết quả bóng đá trực tiếp law compliance level and the taxpayer's risk level are carried out automatically, periodically, using one or a combination of methods stipulated inThông tư 31/2021/TT-BTC, based on legal regulations, kết quả bóng đá trực tiếp administration procedures, operational measures, taxpayer segmentation, criteria specified in this Circular, and the taxpayer database.

- Based on the evaluation results of kết quả bóng đá trực tiếp law compliance, classification of taxpayer risk level, information on kết quả bóng đá trực tiếp management support applications of the kết quả bóng đá trực tiếp authority, violation signs, other risk indicators provided at the time of decision-making, the kết quả bóng đá trực tiếp authority shall:

+ Decide on inspection, audit, supervision, or apply appropriate operational measures.

+ Develop a plan to enhance overall compliance suitable to the kết quả bóng đá trực tiếp authority's resources based on an analysis of the behavior's nature, cause, and scale of each kết quả bóng đá trực tiếp law compliance level, risk level.

- In case of compliance with the legal regulations, provisions inThông tư 31/2021/TT-BTC, and risk management guidelines, kết quả bóng đá trực tiếp officials are exempt from personal liability as per legal regulations.

- In case of risk management application failure or non-fulfillment of risk management requirements as stipulated inThông tư 31/2021/TT-BTC, risk management is performed manually through proposal approval or documented issuance by an authorized person applying kết quả bóng đá trực tiếp management operational measures as regulated by the Law on kết quả bóng đá trực tiếp Administration and guiding documents.

- If information changes result in changes in kết quả bóng đá trực tiếp law compliance evaluation results and taxpayer risk level classification, and the risk management application does not automatically adjust compliance level and risk level, the update is done manually by the kết quả bóng đá trực tiếp official, following approval from an authorized person.

- The results of applying operational measures corresponding to risk rankings must be fully and accurately updated in the kết quả bóng đá trực tiếp authority's kết quả bóng đá trực tiếp management support applications or risk management application for each specific case, serving to complete and conduct kết quả bóng đá trực tiếp law compliance evaluations and taxpayer risk classification in the next period.

What is the application of risk management in kết quả bóng đá trực tiếp administration? (Image from Internet)

What are regulations onapplication of risk management in kết quả bóng đá trực tiếp administration in Vietnam?

The application of risk management in kết quả bóng đá trực tiếp administration is regulated in Article 3 ofCircular 31/2021/TT-BTCas follows:

(1) Based on the kết quả bóng đá trực tiếp law compliance evaluation results in Article 10 ofCircular 31/2021/TT-BTC, taxpayer risk classification results in Article 11 ofCircular 31/2021/TT-BTC, Article 12 ofCircular 31/2021/TT-BTC, and business information at the time of decision-making, the kết quả bóng đá trực tiếp authority determines the list of taxpayers classified according to risk levels in each period and performs:

- kết quả bóng đá trực tiếp law compliance management;

- Risk management of taxpayer registration;

- Risk management in kết quả bóng đá trực tiếp dossier inspection at the kết quả bóng đá trực tiếp authority's headquarters;

- Risk management in kết quả bóng đá trực tiếp refund management;

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

- Risk management in kết quả bóng đá trực tiếp debt management and enforcement of kết quả bóng đá trực tiếp administrative decisions;

- Risk management in invoice and document management;

- Risk management for taxpayers under special control and supervision;

- Risk management for individual taxpayers;

- Application of risk management in other operational activities in kết quả bóng đá trực tiếp administration.

(2) The taxpayer risk list for cases mentioned in item (1) is updated on the kết quả bóng đá trực tiếp management risk application. kết quả bóng đá trực tiếp authorities at all levels are responsible for summarizing, updating, and managing information on taxpayers at risk to serve kết quả bóng đá trực tiếp management in the entire kết quả bóng đá trực tiếp sector.

(3) The General Department of Taxation stipulates the periodic evaluation, establishment of the taxpayer risk list for the cases mentioned in item (1) to identify priorities in kết quả bóng đá trực tiếp management to meet kết quả bóng đá trực tiếp management requirements in each period.

(4) If there is suspected or detected information of kết quả bóng đá trực tiếp law violation signs through inspection, audit, complaint letters, information from state management agencies, investigative authorities, the head of the kết quả bóng đá trực tiếp authority decides to change inspection methods, levels, and other kết quả bóng đá trực tiếp management measures according to authority and is responsible for their decision.