Chương V Thông tư 31/2021/TT-BTC: Tổ chức thực hiện

Chapter V

IMPLEMENTATION ORGANIZATION

Article 25. Responsibility for implementation

1. Agencies and units affiliated to the Ministry of Finance and relevant ministries, organizations and individuals involved in tax administration shall provide information and cooperate in applying risk management to tax administration in accordance with regulations of laws in force and regulations herein.

2. Pursuant to guidelines given herein, the Director General of General Department of Taxation shall:

a) Promulgate indicators specified in Article 10, Article 11 and Article 12 hereof to meet tax administration requirements in each period; annually review and amend such indicators to meet actual conditions;

b) Promulgate specific provisions on responsibilities of tax authorities at all levels, tax officials and measures to collect and process risk management information; scores, weighing factors and measures used for risk management in tax administration;

c) Promulgate procedures, rules and guidelines for application of risk management to tax administration.

3. The risk management unit shall act as the contact point and take charge of:

a) Managing and operating the risk management application and other information and data systems serving risk management as assigned;

b) Organizing, providing professional instructions, and inspecting the collection and processing of risk management information; risk management measures and techniques, and application of risk management to tax administration operations;

c) Managing sets of indicators promulgated by the Director General as prescribed in Point a Clause 2 of this Article on the risk management information system and relevant information systems, monitoring, assessing and adjusting indicators to meet management requirements in each period.

4. Sub-Departments of Taxation, Regional Sub-Departments of Taxation, Provincial Departments of Taxation, units affiliated to the General Department of Taxation, and tax officials shall strictly and fully implement regulations on application of risk management herein and relevant documents.

Article 26. Effect

1. This Circular comes into force from July 02, 2021.

2. This Circular supersedes the Circular No. 204/2015/TT-BTC dated December 21, 2015 of Ministry of Finance.

3. If any legislative documents referred to in this Circular are amended or superseded, the new ones shall apply./.