Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular provides for the application of risk management in tax management of the tax authorities at all levels to assess the compliance with the tax law from the taxpayers in tax management operations, including: Tax registration, declaration, payment, tax debt and enforcement of implementation of administrative decisions on tax, tax refund, tax verification and inspection, creation, printing, issue, management and use of printed matters of tax and other tax management operations during the implementation of operations, including:
1. Collecting, processing, managing and using information and data related to the taxpayer.
2. Issuing the criteria for tax management and assessing the risk and compliance with tax law from the taxpayers to meet the tax management requirements in each period.
3. The application of tax management operation measures to the taxpayers in proportion to their risk levels.
Article 2. Subjects of application
1. The taxpayers include:
a) Business organizations and individuals (Business individuals are: individuals, group of individual, households) paying taxes, fees, charges or other revenues of the state budget as prescribed by law;
b) Organizations and individuals are assigned duties to collect fees and charges of the state budget;
c) Organizations doing business in tax procedure services;
d) Organizations and individuals making tax deduction, including:
- Organizations and individuals as Vietnamese party signing contract with foreign organizations and individuals doing business in Vietnam or having income in Vietnam and paying VAT by the method of direct payment and paying the corporate income tax by the percentage over revenue.
- Organizations and individuals making tax deduction when making payment to the persons having income subject to payment of personal income;
dd) Organizations and individuals conducting the search, exploration and extraction of oil and gas, including:
- Operator for oil and gas contract signed in the form of production-sharing agreements.
- Joint operating company for the oil and gas contract signed in the form of joint operating agreement.
- Joint venture enterprises for oil and gas contract signed in the form of joint venture contract or international Treaty in which the Socialist Republic of Vietnam is a member.
- Vietnam Oil and Gas Group or Corporations and Companies of the Vietnam Oil and Gas Group in case the Vietnam Oil and Gas Group or Corporations and Companies of the Vietnam Oil and Gas Group carry out the search, exploration and extraction of crude oil and natural gas by themselves.
2. Tax authorities including: General Department of Taxation, Departments of Taxation and Branches of Taxation.
3. Tax officers.
4. Other organizations and individuals related to the compliance with tax laws.
5. Bodies and units of the Ministry of Finance in exchange of information according to the contents specified in this Circular.
6. Bodies and units of the relevant Ministries and sectors in coordinated implementation of contents specified in this Circular.
Article 3. Interpretation of terms
In this Circular, the below terms are construed as follows:
1 “Tax risk” is the risk of non-compliance with tax laws and policies, charges, fees and other revenues of the state budget from the taxpayers resulting in loss of revenues of the state budget in tax management.
2. “Criteria for risk assessment” are the standards issued as a basis for assessment and classification of risk level, assessment of compliance with tax law to meet the tax management requirements to the taxpayers in each period.
3. “Risk identification” is the collection and analysis of information to find out the risk of non-compliance with tax laws from the taxpayers.
4. “Risk analysis” is the use of knowledge, experiences, skills and application of information technology based on the criteria for risk management defined to predict the frequency and consequences of risk.
5.”Risk assessment” is the aggregation, comparison of risk identification result, risk analysis with the indicators and criteria for risk assessment to classify the risk level.
6. “Compliance measurement” is the analysis of information and data by the indicator to define the compliance level in each field of tax management operation to the taxpayers.
7. “Compliance assessment” is the collection, analysis, verification and comparison of information on operation and law compliance with the indicator and criteria for assessment of compliance to classify the taxpayer’s level of compliance with law.
8. “Risk warning” is the notification and information provision on risk of non-compliance with tax law from the taxpayers.
9. “Risk assessment indicator” is the parameters reflecting a specific risk circumstance.
10. “Tax operation information” is the information related to the taxpayers which the tax authorities have collected, aggregated, analyzed, assessed in service of application of tax operation measures.
11. “Database system of tax operation information” is the system of information and data managed by the tax authorities to collect, process and provide the operation information products for tax operation activities.
12. “Database system on taxpayers” is the system whose information and data is centrally managed; the system is connected and receives information from the relevant data information systems in and outside the tax sector; is developed and managed by the General Department of Taxation for “Compliance assessment” and “Risk assessment”.
13. “Printed matters of tax” include types of invoice, tax receipt, fee or charge receipt, alcohol or tobacco stamp and other printed matters of tax.
Article 4. Principles to apply the risk management in tax management
1. The tax authorities apply the risk management to encourage and create favorable conditions for the taxpayers to properly comply with regulations of law simultaneously prevent, detect and promptly handle acts of violation of tax law in tax management to the taxpayers.
2. In tax management, the taxpayers whose risk must be assessed to apply the option for tax verification and inspection, classification of tax refund dossier, measures to enforce the administrative decision on tax, classification of case of creation, printing, issue, management and use of printed matters of tax and other necessary operation measures at appropriate level to ensure the compliance with tax law.
3. The assessment of risk and compliance with law of the taxpayers shall be based on the regulations of law, procedures and tax management operation measures and on the criteria for risk management, operation information and information and data on the “Database system on taxpayers” of the General Department of Taxation.
4. The tax authorities shall carry out their verification, inspection, monitoring and control on the basis of assessment and rating of high risk level and apply appropriate measures to the cases of assessment and rating of low risk level.
5. The tax authorities shall fully update information in the database system of tax operation information and the database system on taxpayers on the principle of electronicization and digitalization of relevant documents and information. The operational activities must be done on the system to ensure the management status update regularly and continuously.
Article 5. Order to apply risk management
Application of risk management in tax management is done in the order as follows:
1. The tax authorities shall collect and process information and data by the electronic mode related to the taxpayers; develop, operate, manage, use… the “Database system on taxpayers” of the General Department of Taxation.
2. The General Department of Taxation shall develop and submit the criteria for risk management to meet the tax management requirements in each period (03 years) to the Ministry of Finance; carry out the quarterly review, adjustment and addition to ensure the practical updates.
3. Based on the regulations of law, procedures, tax management operation measures, criteria for risk management, database system on taxpayers and application of database system of tax operation information, the tax authorities shall analyze, define and assess the risk level; assess the taxpayers’ compliance with law; manage the risk dossiers of key subjects in violation of tax law;
4. Based on the result of assessment of risk level and compliance with law of the taxpayers specified in Clause 3, Article 5 of this Circular, the tax authorities shall apply the measures: Management of tax registration; management and verification of tax declaration, payment; tax verification and inspection; classification of tax refund dossier; measures to enforce the administrative decision on tax; classification of subjects creating, printing, issuing, managing and using the printed matters of tax and other necessary operation measures to the taxpayers.
5. The tax authorities shall monitor, update, assess information and give feedback on result of implementation of tax management measures to the taxpayers specified in Clause 4, Article 5 of this Circular; measure the level of compliance with law of the taxpayers.
6. The tax authorities shall manage, store and provide information and data; direct and guide the modification and addition of application of risk management to ensure the effectiveness of tax management.
Article 6. Contents of applied risk management in tax management
The tax authorities shall apply the techniques of risk management specified in Article 7 and 8 of this Circular to:
1. Management of tax registration;
2. Management and verification of tax declaration and payment;
3. Management of tax refund;
4. Identification and selection of taxpayers to perform the tax verification and inspection plan as prescribed by law;
5. Management of tax debt and enforcement of administrative decisions on tax;
6. Classification of taxpayers by application of measures to manage the creation, printing, issue, management and use of printed matters of tax;
7. Collection, analysis of information and identification of prioritized monitoring to the taxpayers having signs of violation of tax law.
8. Provision of information and data and assistance to other operational activities in the tax management.
Tìm kiếm
Thông tư 204/2015/TT-BTC (Bản Word)