Chương IV Thông tư 40/2021/TT-BTC: Trách nhiệm của cơ quan thuế trong việc quản lý thuế đối với hộ kinh doanh, cá nhân kinh doanh

Chapter IV

RESPONSIBILITIES OF TAX AUTHORITY FOR TAX ADMINISTRATION OF HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES

Article 17. Responsibilities of GDT

1. Establish risk criteria applied to household businesses and individual businesses.

2. Provide detailed guidance on update of the database about household businesses and individual businesses at Provincial Departments of Taxation and sub-departments of taxation.

3. Supervise tax authorities and taxpayers implementing tax policies and tax administration of household businesses and individual businesses

4. Organize the use of electronic invoices with codes of tax authorities by household businesses and individual businesses following established roadmap. Cooperate with the People’s Committees of provinces in implementation of the scheme for use of electronic invoices generated by cash registers that transmit data to tax authorities. Develop the database of electronic invoices with codes of tax authorities to serve risk-based tax administration of household businesses, individual businesses, relevant organizations and individuals.

Article 18. Responsibilities of Provincial Departments of Taxation

1. Instruct and supervise tax administration of household businesses and individual businesses by sub-departments of taxation.

2. Provide instructions and control the development of the database of each sub-department of taxation as the basis for determination of presumptive revenue and fixed tax payable by household businesses and individual businesses in their areas.

3. Plan inspection of implementation of tax policies and tax administration of household businesses and individual businesses by sub-departments of taxation and taxpayers Supervise tax authorities and taxpayers.

4. Carry out inspection and submit reports on inspection of sub-departments of taxation and taxpayers to GDT. To be specific:

a) Provincial Departments of Taxation shall inspect at least 10% of the sub-departments of taxation in accordance with regulations on risk management in determination of estimated presumptive revenue and fixed tax. The inspection results produced by the Provincial Department of Taxation are the basis of the sub-department of taxation to prepare and approve its tax books.

b) In performance of collection duties, Provincial Department of Taxation shall inspect at least 5% of the sub-departments of taxation in the first, second and third quarter. The inspection result is the basis for determination of presumptive revenue and fixed tax of the next year and adjustment of presumptive revenue and fixed tax for the remaining time of the current year.

c) Inspection contents: inspection of the database; comparison of business registration and taxpayer registration information; field inspection at least 2% of the household businesses, individual businesses and relevant organizations in the area. 100% of the high-risk household businesses and individual businesses shall be inspected as per regulations.

5. Approve and disclose information about fixed tax payers on the website of tax authorities to ensure transparency, improve supervision by the people and local authorities.

Article 19. Responsibilities of sub-departments of taxation

In addition to perform its collection duty, sub-departments of taxation also have the following responsibilities for tax administration of household businesses and individual businesses:

1. Inform, assist household businesses and individual businesses in declaring tax, submission of tax declaration dossiers, paying tax and looking up information about household businesses and individual businesses as per regulations.

2. Perform the tasks specified in Article 13 of this Circular such as: determine presumptive revenue and fixed tax; disclose information about fixed tax payers; consult with Tax Advisory Council; prepare and approve tax books; adjust presumptive revenue and fixed tax in case household businesses and individual businesses make changes to their business operation; carry out survey about revenue of household businesses and individual businesses paying fixed tax.

3. Carry out periodic and planned inspections at tax authorities on the basis of the database about household businesses, individual businesses and relevant organizations. In case of high risk or suspected violations, carry out inspection at the premises of the taxpayer.

4. Develop its own database to serve tax administration of household businesses and individual businesses; periodically finalize data by November 01 every year as the basis for preparation of fixed tax books of the next year. The database of the sub-department of taxation shall be developed according to information from: tax declaration dossiers submitted by household businesses and individual businesses; data about collected tax from household businesses and individual businesses; result of annual revenue survey carried out by tax authorities; result of annual inspection of presumptive revenue and fixed tax; information from relevant state authorities; reality in the area, economic growth in the area; the elements that affect collection state budget in the area, etc.

5. Request the People’s Committee to consider requiring local authorities to cooperate with tax authorities in tax administration of household businesses and individual businesses in their areas.

6. Cooperate with tax authorities of other areas in inspection, control, comparison, provision of information about household businesses and individual businesses.