What is trực tiếp bóng đá euro hôm nay compliance level of tax administration regulations in Vietnam? What are requirements of Group 1 for evaluating compliance level of tax administration regulations in Vietnam?
What is trực tiếp bóng đá euro hôm nay compliance levelof tax administrationregulations in Vietnam?
Pursuant to trực tiếp bóng đá euro hôm nay regulations in Article 3 ofCircular 31/2021/TT-BTC, trực tiếp bóng đá euro hôm nay provisions are as follows:
Definitions
1. Application of risk management in tax administration refers to trực tiếp bóng đá euro hôm nay implementation of procedural processes, principles, measures, and techniques for risk management and trực tiếp bóng đá euro hôm nay results of tax law compliance evaluation, and trực tiếp bóng đá euro hôm nay taxpayer's risk level to decide on trực tiếp bóng đá euro hôm nay implementation of professional measures in tax administration.
2. Risk management information is tax-related information collected and processed to serve trực tiếp bóng đá euro hôm nay application of risk management in tax administration.
3. Compliance level is trực tiếp bóng đá euro hôm nay result of trực tiếp bóng đá euro hôm nay tax authority's classification evaluation concerning taxpayers' adherence to trực tiếp bóng đá euro hôm nay tax law.
4. Compliance evaluation criteria are standards used to evaluate taxpayers' compliance with trực tiếp bóng đá euro hôm nay tax law.
5. Evaluation criteria indices are specific information indicators of trực tiếp bóng đá euro hôm nay criteria used to evaluate taxpayers' compliance with trực tiếp bóng đá euro hôm nay tax law.
6. Evaluation of tax law compliance involves collecting, analyzing, verifying, and comparing information on trực tiếp bóng đá euro hôm nay operating process and compliance with tax law with trực tiếp bóng đá euro hôm nay criteria and evaluation criteria indices to classify trực tiếp bóng đá euro hôm nay compliance level of taxpayers.
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Thus, based on trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay compliance level of tax administration regulations is trực tiếp bóng đá euro hôm nay result of trực tiếp bóng đá euro hôm nay tax authority's classification evaluation concerning taxpayers' adherence to trực tiếp bóng đá euro hôm nay tax law.
What is trực tiếp bóng đá euro hôm nay compliance level of tax administration regulations in Vietnam?Group 1 evaluates how trực tiếp bóng đá euro hôm nay compliance level of tax administration regulations is required. (Image from trực tiếp bóng đá euro hôm nay Internet)
What are trực tiếp bóng đá euro hôm nay 7 steps for applying risk management to tax administrationin Vietnam?
Based on Article 6 ofCircular 31/2021/TT-BTC, trực tiếp bóng đá euro hôm nay procadure of applying tax risk management is regulated as follows:
Step 1.Evaluate trực tiếp bóng đá euro hôm nay situation, determine goals and risk management requirements
trực tiếp bóng đá euro hôm nay tax authority reviews common risks and violations by taxpayers regarding trực tiếp bóng đá euro hôm nay provisions of Article 17 of trực tiếp bóng đá euro hôm nay2019 tax administration Lawor current regulations to identify major risks that need addressing and high-risk taxpayers along with appropriate solutions.
Step 2.Organize trực tiếp bóng đá euro hôm nay collection and processing of risk management information
Risk management information is collected and processed as regulated in Chapter II of this Circular.
In cases where incorrect or incomplete declared information is detected during trực tiếp bóng đá euro hôm nay risk analysis process, taxpayers are responsible for providing, explaining, or supplementing information and documents according to trực tiếp bóng đá euro hôm nay tax authority's notifications to ensure accurate evaluation of tax law compliance and risk classification of taxpayers.
Step 3.Establish and update indicators to analyze and evaluate tax law compliance and classify taxpayer risk levels
Based on trực tiếp bóng đá euro hôm nay results of trực tiếp bóng đá euro hôm nay situation assessment, goal determination, and risk management requirements in Clause 1, Article 6 ofCircular 31/2021/TT-BTC, risk management information, and information technology application to establish and update indicators criteria, weights used to evaluate, classify tax law compliance levels, and taxpayer risk levels.
Step 4.Analyze and evaluate tax law compliance levels; determine taxpayer risk levels; identify risks in tax administration operations; manage risk files for key monitoring cases
Taxpayers are segmented according to criteria that match tax administration requirements in each period when conducting trực tiếp bóng đá euro hôm nay analysis and evaluation of tax law compliance and taxpayer risk levels.
trực tiếp bóng đá euro hôm nay execution of trực tiếp bóng đá euro hôm nay analysis and classification of tax law compliance levels and taxpayer risk levels is carried out using trực tiếp bóng đá euro hôm nay methods outlined in Article 5 ofCircular 31/2021/TT-BTC.
Step 5.Based on determined risk levels; evaluate trực tiếp bóng đá euro hôm nay tax law compliance of taxpayers to apply tax administration measures and develop plans to enhance overall taxpayer compliance.
Step 6.Monitor, update, and evaluate feedback concerning trực tiếp bóng đá euro hôm nay results of implemented tax administration measures.
Step 7.Collect, process, use, store information; direct and guide trực tiếp bóng đá euro hôm nay adjustment and supplementation of trực tiếp bóng đá euro hôm nay risk management application appropriately to ensure effective tax administration.
What are requirements of Group 1forevaluating compliance level of tax administration regulations in Vietnam?
According to Annex 1, which lists trực tiếp bóng đá euro hôm nay evaluation criteria for taxpayer law compliance issued withCircular 31/2021/TT-BTC, there are 6 groups of criteria evaluating taxpayer law compliance:
Group 1: Taxpayer operating status.
Requirement:trực tiếp bóng đá euro hôm nay taxpayer is active and not subject to a tax authority notice declaring trực tiếp bóng đá euro hôm nay taxpayer non-operational at trực tiếp bóng đá euro hôm nay registered address with trực tiếp bóng đá euro hôm nay tax authority within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
Group 2: Implementation of filing and payment of arising taxes as prescribed.
Requirement:Filing and payment of arising taxes as prescribed within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
Group 3: Compliance with policies on invoice and document management, usage.
Requirement:Compliance with policies on invoice and document management, usage as prescribed within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
Group 4: Administrative violations.
Requirement:trực tiếp bóng đá euro hôm nay taxpayer has been penalized for administrative violations regarding tax and invoices within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
trực tiếp bóng đá euro hôm nay taxpayer has been penalized for administrative violations concerning acts of tax deficiency, tax evasion within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
trực tiếp bóng đá euro hôm nay taxpayer has engaged in acts of using illegal invoices, illegal invoice usage within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
trực tiếp bóng đá euro hôm nay taxpayer was penalized by tax administration for non-compliance with tax inspection, tax audits, and enforcement of administrative tax decisions within two (02) years prior to trực tiếp bóng đá euro hôm nay evaluation.
Group 5: Tax debt situation.
Requirement:trực tiếp bóng đá euro hôm nay amount of tax debt and trực tiếp bóng đá euro hôm nay number of days late in paying tax debts at trực tiếp bóng đá euro hôm nay time of evaluation.
Group 6: Other criteria group.
Requirement:Other criteria as stipulated in related legal documents.
