Chương II Thông tư 31/2021/TT-BTC: Thu thập, xử lý thông tin quản lý rủi ro

Chapter II

COLLECTION AND PROCESSING OF RISK MANAGEMENT INFORMATION

Article 7. Risk management information

Information serving risk management in tax administration operations includes:

1. Information of tax authorities

a) Information about business registration and tax registration; information about identity of founding members, owners and legal representatives of taxpayers; registration and use of employees; information about taxpayers’ status; number of times of changes in business registration and tax registration information; capital contribution by members; main business lines;

b) Information about tax declaration dossiers; tax payments; tax arrears; tax incentives, tax exemption and reduction; tax deferral; tax refund; registration, management and use of invoices and records; information about complaints and denunciations; information about inspection results and post-inspection actions; information about transfer pricing;

c) Other information.

2. Information provided by relevant regulatory authorities, organizations and individuals

a) Information about taxpayers collected provided by relevant regulatory authorities, organizations and individuals as prescribed in Article 26, Article 27, Article 30 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020;

b) Information from foreign sources or provided by international organizations to fulfill their obligations under relevant international treaties on taxation to which Vietnam is a signatory.

3. Other information relevant to taxpayers.

Article 8. Collection and processing of risk management information

1. Sources of information to be collected

a) Information from information systems of tax authorities;

b) Information obtained during the cooperation with agencies and units affiliated to the Ministry of Finance, and those affiliated to relevant Ministries on sharing and provision of information serving the performance of tax administration tasks;

c) Information obtained during the cooperation and information sharing with foreign tax authorities and competent authorities in accordance with regulations of law;

d) Information provided by regulatory authorities, relevant organizations and individuals in accordance with regulations of law;

dd) Information on taxpayers’ operations collected during the performance of tax administration activities;

e) Information purchased according to the Law on tax administration and its guiding documents;

g) Tax-related information from foreign sources or provided by international organizations to fulfill their obligations under relevant international treaties to which Vietnam is a signatory;

h) Information from other sources as prescribed by law.

2. Forms of information collection

a) Information is provided or exchanged in soft copy format, electronic documents, e-mail or through the web portal of General Department of Taxation; by sending messages and making calls to the telephone numbers officially announced by tax authorities;

b) Information is provided or exchanged in writing, by telegram, fax or paper documents;

c) Information is exchanged directly with written records made and bearing certification of relevant parties; information is collected by representatives; from meetings and in other forms.

3. Processing of collected information

a) Assess the relevance of the collected information to the needs and purposes of information; consider the trustworthiness and accuracy of information;

b) Arrange and retain information by sorting it into specific categories to serve the use and analysis of information;

c) Carry out analysis of information to identify components of risk management information;

d) Consolidate relevant components which are identified through the said analysis to clarify the importance of the collected information to the determination of levels of risks and compliance assessment.

Article 9. Application of information technology to risk management

1. The risk management application and taxpayer database are developed and managed by the General Department of Taxation in a manner ensuring that information used for risk assessment shall be fully, accurately and promptly updated by connecting to electronic tax data processing systems and relevant information systems.

In case the systems encounter connection errors, information shall be updated, integrated, processed and retained on the systems immediately after such errors are remedied.

2. Management measures shall be adopted to ensure data safety and confidentiality, computer safety and cybersecurty in accordance with regulations of law.

3. The General Department of Taxation shall stipulate responsibilities of tax authorities and tax officials to develop, manage, operate, update and use the risk management application appropriate for tax operations.