What is the application of risk management to vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?
What is the application of risk management to vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?
Based on Article 13 ofCircular 31/2021/TT-BTC, the application of risk management in vtv5 trực tiếp bóng đá hôm nay administration is regulated as follows:
(1)The vtv5 trực tiếp bóng đá hôm nay authorities, based on the results of vtv5 trực tiếp bóng đá hôm nay compliance assessment in Article 10, the risk level classification of taxpayers in Article 11 and Article 12 ofCircular 31/2021/TT-BTC, and the operational information at the decision time, identify the list of taxpayers classified by risk levels in each period and implement:
- Management of vtv5 trực tiếp bóng đá hôm nay law compliance;
- Risk management regarding taxpayer registration;
- Risk management in the examination of vtv5 trực tiếp bóng đá hôm nay files at the vtv5 trực tiếp bóng đá hôm nay authority headquarters;
- Risk management in vtv5 trực tiếp bóng đá hôm nay refund management;
- Risk management in inspection and audit at the taxpayer headquarters;
- Risk management in managing vtv5 trực tiếp bóng đá hôm nay debts and enforcing vtv5 trực tiếp bóng đá hôm nay administrative decisions;
- Risk management in managing invoices and documents;- Risk management for taxpayers under focused control and supervision;
- Risk management for individual taxpayers;
- Applying risk management in other operational activities in vtv5 trực tiếp bóng đá hôm nay administration.
(2)The list of risky taxpayers in the cases listed in (1) is updated on the vtv5 trực tiếp bóng đá hôm nay administration risk application.
vtv5 trực tiếp bóng đá hôm nay authorities at all levels are responsible for compiling, updating, and managing information on risky taxpayers to serve the vtv5 trực tiếp bóng đá hôm nay administration sector-wide.
(3)The General Department of Taxation prescribes detailed periodic evaluations, compiling the list of risky taxpayers in cases mentioned in(1)to determine priorities in vtv5 trực tiếp bóng đá hôm nay administration that meet the management requirements in each period.
(4) If there is suspicious information or detection of vtv5 trực tiếp bóng đá hôm nay law violations through inspections, audits, complaints, or information from state management agencies or investigative agencies, the head of the vtv5 trực tiếp bóng đá hôm nay authority decides to change the form, level of inspection, and other vtv5 trực tiếp bóng đá hôm nay administration measures within their authority and is responsible for their decisions.
What is the application of risk management to vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?(Image from the Internet)
What are regulations on the management of risks of taxpayers that are individuals in Vietnam?
Pursuant to Article 15 ofCircular 31/2021/TT-BTC, based on the list of individual taxpayers classified by risk levels in Article 13 ofCircular 31/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay authorities apply appropriate vtv5 trực tiếp bóng đá hôm nay administration measures as follows:
(1) For business households and individual businesses
- High risk:Apply one or more of the following measures:
+ Review, inspect, and verify related information as a basis for redefining the revenue and vtv5 trực tiếp bóng đá hôm nay rate of business households and individual businesses;
+ Compile a checklist for surveys to redefine the revenue and vtv5 trực tiếp bóng đá hôm nay rate of business households and individual businesses and the vtv5 trực tiếp bóng đá hôm nay obligations of related organizations.
- Medium risk:Randomly select to include in the revenue survey list of business households and individual businesses; continue to classify risks for the next evaluation period;
- Low risk:Store files, perform risk level classification for the next evaluation period.
(2) For individuals with taxable personal income (excluding business households and individual businesses)
- High risk:Select for the inspection and verification list and conduct inspections and verifications according to current regulations;
- Medium and low risk:Store files, perform risk level classification for the next evaluation period.
In cases where individuals have taxable personal income through income-paying organizations, they are controlled by analyzing the risk indicators of the income-paying organizations.
(3) For individuals with revenue related to land and land-attached assets
- High risk:Perform file analysis, compile a list to report to the head of the vtv5 trực tiếp bóng đá hôm nay authority for a plan to inspect at the vtv5 trực tiếp bóng đá hôm nay authority headquarters, conduct vtv5 trực tiếp bóng đá hôm nay return file checks at the vtv5 trực tiếp bóng đá hôm nay authority headquarters according to current regulations for individuals and related organizations.
- Medium and low risk:Store files, perform risk level classification for the next evaluation period.
What are regulations on management of risks in inspecting vtv5 trực tiếp bóng đá hôm nay declaration dossiers at vtv5 trực tiếp bóng đá hôm nay authorities in Vietnam?
According to Article 17 ofCircular 31/2021/TT-BTC, based on the list of taxpayers classified by risk levels regarding vtv5 trực tiếp bóng đá hôm nay return files in Article 13 ofCircular 31/2021/TT-BTC, appropriate measures are applied in handling vtv5 trực tiếp bóng đá hôm nay return files as follows:
- High risk:Perform file analysis, compile a list to report to the head of the vtv5 trực tiếp bóng đá hôm nay authority for a plan to inspect at the vtv5 trực tiếp bóng đá hôm nay authority headquarters, conduct vtv5 trực tiếp bóng đá hôm nay return file checks at the vtv5 trực tiếp bóng đá hôm nay authority headquarters according to regulations.
- Medium and low risk:Do not yet conduct vtv5 trực tiếp bóng đá hôm nay return file checks at the vtv5 trực tiếp bóng đá hôm nay authority headquarters; perform law compliance evaluations, classify risk levels of vtv5 trực tiếp bóng đá hôm nay return files for taxpayers for the next evaluation period.
