Chương IV Thông tư 31/2021/TT-BTC: Áp dụng quản lý rủi ro trong quản lý thuế

Chapter IV

APPLICATION OF RISK MANAGEMENT TO TAX ADMINISTRATION

Article 13. Application of risk management to tax administration

1. Based on the compliance assessment results prescribed in Article 10, results of classification of taxpayer risks prescribed in Article 11 and Article 12 hereof, and professional information available at the decision-making time, tax authorities shall make the list of taxpayers classified into levels of risks in each period and:

a) Manage the compliance with tax laws;

b) Manage risks associated with tax registration;

c) Manage risks in inspecting tax declaration dossiers at tax authorities;

d) Manage risks in managing tax refunds;

dd) Manage risks in carrying out inspection and audit at the premises of the taxpayers;

e) Manage risks in managing tax debts and implementing tax enforcement decisions;

g) Managing risks in managing invoices and records;

h) Manage risks of taxpayers subject to emphasized supervision;

i) Manage risks of taxpayers that are individuals;

k) Apply risk management to other tax administration operations.

2. The list of risky taxpayers sorted by cases specified in Clause 1 of this Article shall be updated on the risk management application. Tax authorities at all levels shall consolidate, update and manage information about risky taxpayers to serve the performance of tax administration tasks within the whole tax sector.

3. The General Department of Taxation shall stipulate the periodical assessment and compilation of the list of risky taxpayers sorted by cases specified in Clause 1 of this Article for determining important issues in tax administration to meet tax administration requirements in each period.

4. In case any suspicious information or signs of violations against tax laws are detected during tax inspection or tax audit or according to denunciations or notifications from regulatory authorities, investigating authorities, heads of tax authorities shall decide to change the method and scope of tax inspection or tax administration measures within their competence and shall also assume responsibility for their decisions.

Article 14. Measures for improving compliance levels

Based on the compliance assessment results prescribed in Article 10 hereof, tax authorities shall carry out analysis of the nature and incidence of each compliance level of taxpayers, and develop specific plans for improving the compliance with specific measures for each compliance level as follows:

1. For high-compliance taxpayers: put them into the list of taxpayers being considered for commendation and reward.

2. For taxpayers need to improve their compliance:

a) Cooperate with relevant authorities and organizations, tax agents to implement measures for assisting taxpayers with completion of tax procedures; organize programs to meet taxpayers, meetings, seminars and training courses to assist taxpayers with fulfillment of their tax obligations;

b) Propose amendments to policies, simplification of administration procedures, adoption of assistance measures, and application of information technology to facilitate taxpayers’ declaration and payment of taxes and minimize costs of compliance;

c) Classify risks and apply tax administration measures according to levels of taxpayer risks as prescribed in Articles 15 through 22 hereof.

Article 15: Management of risks of taxpayers that are individuals

Based on the list of individual taxpayers that are classified into levels of risks as prescribed in Article 13 hereof, tax authorities shall decide to adopt appropriate tax administration measures as prescribed.

1. For household businesses and individual businesses

a) High risk: One or some of the following measures shall be implemented:

a.1) Review, check and verify relevant information used for re-determining revenues and tax rates of household businesses and individual businesses;

a.2) Make list of household businesses and individual businesses to be inspected or surveyed for re-determining their revenues and tax rates, and assessing fulfillment of tax obligations by relevant organizations.

b) Medium risk: Randomly select household businesses and individual businesses for surveys; continue carrying out classification of risks to serve the following assessment period;

c) Low risk: Keep records and carry out classification of risks to serve the following assessment period.

2. For individuals earning incomes which are subject to personal income tax (excluding household businesses and individual businesses)

a) High risk: Make the list of individuals subject to verification visit and organize verification visit according to regulations in force;

b) Medium and low risks: Keep records and carry out classification of risks to serve the following assessment period.

Individuals that earn incomes subject to personal income tax from income payers shall be controlled by means of analysis of signs of risks of such income payers.

3. For individuals earning revenues from land and property on land

a) High risk: Carry out analysis of documents, make and submit the list of individuals whose tax declaration dossiers are inspected at tax authorities to heads of the tax authorities, and carry out inspection of tax declaration dossiers at tax authorities in accordance with regulations in force;

b) Medium and low risks: Keep records and carry out classification of risks to serve the following assessment period.

Article 16. Application of risk management to tax registration management

Based on the list of taxpayers classified into levels of risks associated with tax registration as prescribed in Article 13 hereof, tax authorities shall adopt appropriate handling measures or cooperate with business registration authorities in handling in accordance with regulations of laws on business registration and tax registration.

1. In case of change of a taxpayer’s tax registration information resulting in change of the supervisory tax authority:

a) High risk: The tax authority in charge of the old location shall cooperate with the tax authority in charge of the new location to carry out inspection at the tax authority or carry out inspection or audit at the premises of the taxpayer in accordance with regulations of law in force;

b) Medium risk: The tax authority in charge of the new location shall place the taxpayer under supervision and request the taxpayer to provide explanations and documents if necessary;

c) Low risk: Inspection and supervision are not necessary; tax authorities shall carry out compliance assessment and classification of risks to serve the following assessment period.

2. In case of a taxpayer’s business suspension

a) High risk: Intensify tax administration measures which must be commensurate with the taxpayer’s fulfillment of tax obligations so as to take actions against tax debts, invoices and violations (if any) in a timely manner;

b) Medium and low risks: Implement tax administration measures as prescribed; carry out compliance assessment and classification of risks for the following assessment period.

3. In case of invalidation of tax identification number (TIN)

Carry out inspection or audit of annual tax finalization dossiers at the taxpayer’s premises based on the risk classification results in descending order.

Update the “dissolved”, “bankrupt”, or “suspended business" status on the tax registration system if the taxpayer has fulfilled tax obligations as prescribed. Adopt measures for expediting the taxpayer to fulfill tax obligations before dissolution, bankruptcy or business suspension as prescribed.

4. In other cases: Frequently review to detect signs of high risks and make the list of taxpayers whose operation status needs to be verified at their business premises.

Article 17. Management of risks in inspecting tax declaration dossiers at tax authorities

Based on the list of taxpayers classified into levels of risks associated with tax declaration dossiers as prescribed in article 13 hereof, appropriate measures shall be adopted to process tax declaration dossiers.

1. High risk: Carry out analysis of documents, make and submit the list of taxpayers whose tax declaration dossiers are inspected at tax authorities to heads of the tax authorities, and carry out inspection of tax declaration dossiers a tax authorities as prescribed;

2. Medium and low risks: Inspection of tax declaration dossiers at tax authorities is not necessary; tax authorities shall carry out compliance assessment and classification of risks associated with taxpayers’ tax declaration dossiers to serve the following assessment period.

Article 18. Manage risks associated with tax refund

Tax authorities shall classify claims for tax refund in accordance with regulations of the Law on tax administration and relevant legislative documents or regulations in force. If claims for tax refund are classified by risks, based on results of classification of risks associated with claims for tax refund as prescribed in Article 13 hereof, tax authorities shall adopt appropriate measures for processing the claims for tax refund as follows:

1. Classification and processing of claims for tax refund

a) High-risk claims for tax refund: Inspection shall be carried out before tax refund

Within 12 consecutive months from the beginning of the fiscal year, a taxpayer has claim for tax refund continuously assessed as posing high risks:

a.1) If total risk scores or risk score given to each criterion or indicator in the current assessment of risk are or is different from those in the previous assessment: the claim for tax refund is subject to inspection before tax refund.

a.2) If total risk scores and risk score of each criterion or indicator given in the current assessment of risk are same as those given in the previous assessment; or a lower risk score is given to each indicator in the current assessment resulting total risk scores given in this assessment lower than those given in the previous one:

- If no sign of understatement of tax payable or overstatement of tax eligible for refund is found in the previous inspection of the claim for tax refund or post-refund inspection or audit, the following claim for tax refund shall not be subject to inspection before tax refund.

- If any signs of understatement of tax payable or overstatement of tax eligible for refund are found in the previous inspection of the claim for tax refund or post-refund inspection or audit, the following claim for tax refund shall be subject to inspection before tax refund.

b) Medium- and low-risk claims for tax refund: Tax shall be refunded before inspection.

c) In case, after classification of claims for tax refund and during the processing of the claims for tax refund, the tax authority has detected a taxpayer showing signs of violations against tax or customs laws, or in case a taxpayer fails to provide explanations or additional information or documents or the explanations and documents provided by the taxpayer cannot prove that the declared tax amount is accurate, the tax authority shall change the claim’s category from claim eligible for tax refund before inspection to claim subject to inspection before tax refund; the approval for change of a claim’s category must be updated on the professional information system.

2. Post-refund audit

a) The order of taxpayers subject to post-refund audit shall be arranged by tax authorities according to taxpayers’ total risk scores in descending order within five (05) years from the issue date of tax refund decision:

a1) High risk (regarding claims for tax refund which are not subject to inspection before tax refund as prescribed in Point a Clause 1 of this Article): Post-refund audit shall be carried out within 01 year from the issue date of the tax refund decision;

a2) Medium risk: Post-refund audit shall be carried out within 03 years from the issue date of the tax refund decision;

a3) Low risk: Post-refund audit shall be carried out within 05 years from the issue date of the tax refund decision;

a4) Depending on actual conditions, post-refund audits may be carried out before the abovementioned time limits.

b) The General Department of Taxation shall provide specific provisions on post-refund inspections and audits which should be combined with inspection of compliance with tax laws as prescribed.

Article 19. Management of risks in carrying out inspections and audits at premises of taxpayers

1. Tax authorities shall select taxpayers subject to inspections or audits at their premises as follows:

a) The number of taxpayers selected through analysis and assessment of compliance, and classification of taxpayer risks shall be at least 90% of the number of taxpayers subject to the annual inspection or audit plan;

b) The number of taxpayers that are randomly selected shall not exceed 10% of the number of taxpayers subject to the annual inspection or audit plan.

2. Select taxpayers subject to the plan for inspection at taxpayers’ premises

Based on the list of taxpayers classified into levels of risks associated with tax inspection and audit prescribed in Article 13 hereof, tax authorities shall select taxpayers that shall bear inspections or audits at their premises as follows:

a) Select taxpayers subject to inspection: Taxpayers shall be selected to place under the annual plan for inspection of taxpayers at their premises according to their risk classification results in descending order.

b) Select taxpayers subject to audit: Taxpayers shall be selected to place under the annual plan for audit of taxpayers at their premises according to their risk classification results in descending order. Selected taxpayers must be not the ones subject to the annual inspection plan prescribed in Point a Clause 2 of this Article.

c) The application of risk management to selection of taxpayers with signs of risks for developing tax inspection and audit plans must be carried out in a manner that avoids duplication and overlapping in accordance with regulations of the Law on tax administration, its guiding documents and relevant legislative documents.

During performance of tax administration tasks, if a tax authority has received reliable information to lower a taxpayer’s level of risk to the low level or has grounds to believe that the taxpayer is considered as low risk and not necessary to place under the annual inspection or audit plan, the tax authority shall decide not to place that taxpayer under the inspection or audit plan and select another taxpayer for the annual inspection or audit plan as prescribed. During performance of tax administration tasks, if there is any information which is collected and verified showing a taxpayer posing signs of high risks, the tax authority shall add that taxpayer to the annual inspection or audit plan. The tax authority shall assume responsibility for its decision on change of selected taxpayer.

d) Development and authority to approve the plan for inspection or audit of taxpayers at their premises, and the list of selected taxpayers enclosed with the plan as prescribed in this Article shall comply with regulations of the Law on tax administration, its guiding documents and relevant legislative documents.

3. Based on results of analysis of risks by the information technology application or risks from operational analysis, information collected during the performance of tax administration tasks, tax authorities shall determine contents and scope of the tax inspection or audit.

Article 20. Management of risks in managing tax debts and implementing tax enforcement decisions

Based on the list of taxpayers classified into levels of risks associated with tax debt management and implementation of tax enforcement decisions as prescribed in Article 13 hereof, tax authorities shall manage tax debts and implement tax enforcement decisions in accordance with regulations of the Law on tax administration and its guiding documents while taking into account the levels of risks for prioritizing or expediting actions.

1. High risk: Based on actual conditions, tax authorities shall select, from the list of taxpayers subject to tax enforcement measures, taxpayers from which tax debts can be collected, taxpayers with large tax debts, taxpayers suspected of liquidating assets or absconding, and taxpayers that want to leave Vietnam for increasing frequency of expediting actions or against them actions will be taken first;

2. Medium and low risks: Monitor, expedite and implement debt collection measures in accordance with regulations of the Law on tax administration and its guiding documents.

Article 21. Management of risks in managing invoices, records and other tax administration operations

1. Management of risks in managing invoices and records:

Based on the list of taxpayers classified into levels of risks associated with management of invoices and records as prescribed in Article 13 hereof, tax authorities shall adopt tax administration measures as follows:

a) High risk: Include high-risk taxpayers in the list of taxpayers to be reviewed or subject to inspection at tax authorities, and consider placing them under the annual plan for inspection or audit of taxpayers at their premises according to the Law on tax administration, its guiding documents and relevant legislative documents. Based on inspection or audit results, taxpayers are requested to buy invoices from tax authorities, or use authenticated e-invoices or comply with other invoice management measures in accordance with regulations in force; tax authorities shall decide the form of invoices used by taxpayers that use invoices for the first time;

b) Medium and low risks: Select samples for reviewing, inspecting, processing and assisting taxpayers in strictly complying with regulations of law on invoices.

The General Department of Taxation shall stipulate sampling methods which should be appropriate for tax administration requirements set by each local government and in each period.

2. Management of risks in other operations

Based on the levels of risks in other operations and relevant information, tax authorities shall decide to adopt professional measures appropriate for performance of their functions and tasks.

Article 22. Emphasized supervision of taxpayers showing signs of violations against tax laws

1. Taxpayers shall be kept under the emphasized supervision if they have one of the following signs:

a) Their bank transactions show suspicious signs in accordance with regulations of the Law on anti-money laundering in terms of tax evasion and tax fraud.

b) They or their legal representatives are under investigation for their violations related to taxes, invoices and evidencing records.

c) They have signs of high tax risks to the extent of being classified as subjects of emphasized supervision or need to keep under tax supervision through information collected for tax authorities' administration.

d) They are selected from the list of taxpayers that are non-compliant as prescribed in Article 10, the list of very high-risk and high-risk taxpayers as prescribed in Clause 1 Article 11 hereof and those failing to provide explanation and additional information or those providing explanation and additional information but they are inadequate or are submitted after the prescribed deadline stated in written notices of tax authorities.

2. Tax authorities at all levels shall monitor, supervise and apply tax administration measures appropriate for each case specified in Clause 1 of this Article.

3. The General Department of Taxation shall provide specific provisions on collection and analysis of information, and determination of subjects of emphasized supervision and supervisions methods in conformity with regulations of law in each period.

Article 23. Inspection and assessment of application of risk management to tax administration

1. Carry out inspection and assessment of the following contents:

a) Quality of implementation of risk management measures/techniques;

b) Validity and efficiency of application of risk management to tax administration operations;

c) Implementation of decisions on inspection or audit or other professional measures issued on the basis of application of risk management, and results thereof;

d) Assessment of efficiency of compliance assessment and risk classification criteria and indicators.

2. Inspection and assessment methods:

a) Consolidate reporting information and figures of tax authorities at all levels, departments and units affiliated to the General Department of Taxation during the application of risk management;

b) Collect, analyze and consolidate results of application of risk management in tax administration operations;

c) Establish inspection teams to inspect the implementation and application of risk management by tax authorities at all levels.

3. The Director General of General Department of Taxation shall assign risk management units to inspect and assess the implementation and application of risk management to tax administration as prescribed in Clause 2 of this Article. Assessment shall be carried out frequently; reports shall be submitted on a periodical basis (6 months and every year) and whenever they are deemed necessary to meet operational requirements.

Article 24. Supervision and assessment of plans for improving compliance

1. Carry out inspection and assessment of the following contents:

a) The implementation of the plan for improving compliance;

b) Outcomes and efficiency of the plan for improving compliance. To be specific:

b.1) Validity and efficiency of treatment measures adopted by tax authorities based on risk identification and analysis according to each segment of taxpayers;

b.2) Actual results and expected results of measures for minimizing risks through compliance measurement.

c) The application of transparency process to development and implementation of the plan for improving compliance;

d) Improvement of overall compliance of different groups of taxpayers and tax obligations;

dd) Organizational structure and human resources of tax authorities at all levels for implementing the plan which must ensure the validity and efficiency of the plan according to the plan’s objectives.

2. Supervision and assessment methods

a) Consolidate reporting information and figures of tax authorities at all levels, departments and units affiliated to the General Department of Taxation during the implementation of the plan for improving compliance;

b) Collect, analyze and consolidate information about the plan implementation results;

c) Establish inspection teams at tax authorities at all levels.

3. The Director General of General Department of Taxation shall assign risk management units to supervise and assess the implementation of the plan for improving compliance as prescribed in Clause 2 of this Article. Supervision and assessment of the plan for improving compliance shall be frequently carried out and reported on a periodical basis (6 months and every year) and whenever they are deemed to meet the progress of the plan.

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