Guidance on Handling the Results of Assessing and Categorizing Taxpayers with Signs of Invoice Risks
How to Handle the Evaluation and Classification Results of Taxpayers Exhibiting Invoice Risk Indicators?
Pursuant to Clause 4, Article 6 of the Procedures issued with Decision 575/QD-TCT in 2023, the handling guidelines for the evaluation, classification, and identification of taxpayers exhibiting risk indicators in the management and use of invoices are as follows:
- Based on the risk analysis results and risk thresholds, the support system generates a list of high-risk taxpayers.
The tax authority's leadership (may delegate to the head of the Risk Management Department) approves the list of high-risk taxpayers.
- The Risk Management Department at the tax authority extracts the list of taxpayers with high-risk indicators from the QLRR application using form numbers 01-QLHD/QTr-QLRR, 02-QLHD/QTr-QLRR, and 03-QLHD/QTr-QLRR (if any) to transfer to the Inspection - Management Department for direct management of taxpayers to facilitate the management and use of invoices.
The QLRR application supports printing the assessment note results of each taxpayer that needs to be checked according to Form 04-QLHD/QTr-QLRR issued with Decision 575/QD-TCT in 2023.
No later than the 28th of each month, the Risk Management Department transfers the approved list of high-risk taxpayers mentioned above to the Inspection - Management Department to support the review and actual inspection of the management and use of invoices. Specifically as follows:
+ For the list of high-risk taxpayers according to the CSTC Group I issued with Decision 78/QD-TCT, the tax authority will review to conduct an actual inspection (if necessary) to determine taxpayers with risks transitioning from using electronic invoices without tax authority codes to electronic invoices with tax authority codes.
+ For the list of high-risk taxpayers based on the risk classification results in CSTC Groups II, III stipulated in Article 8 issued with Decision 78/QD-TCT, this is the basis for the tax authority to perform checks for legal violations concerning invoices.
Guidelines for Handling the Evaluation and Classification Results of Taxpayers Exhibiting Invoice Risk Indicators
What are the General Principles for Evaluating and Classifying Taxpayers?
According to the provisions of Clause 1, Article 6 of the Procedures issued with Decision 575/QD-TCT in 2023, the general principles for evaluation and classification are as follows:
Evaluation and Classification of Taxpayers
1. General Principles
The analysis, evaluation, and classification of taxpayers exhibiting risk indicators in the management and use of invoices is conducted automatically on the QLRR application by each tax authority directly managing the taxpayer. In cases where the QLRR application lacks information to determine taxpayers exhibiting risk indicators, the application of QLRR is manually performed through a written proposal or the issuance of a written document by an authorized person to apply tax management measures as regulated.
The evaluation and classification of taxpayers are based on the risk management information updated on the QLRR application at the evaluation time and the criteria and indicators for analyzing taxpayer risk indicators in the management and use of invoices issued by the General Department of Taxation.
The evaluation and classification of taxpayers are carried out periodically on the 25th of each month.
The evaluation and classification of taxpayers are conducted based on the principles stipulated above.
Furthermore, the evaluation and classification of taxpayers are periodically performed on the 25th of each month.
How to Handle High-Risk Taxpayers in Absence of Tax Law Violations?
According to Clause 5, Article 6 of the Procedures issued with Decision 575/QD-TCT in 2023, the regulations are as follows:
Building and Using Evaluation Criteria for Determining Taxpayers Exhibiting Risk Indicators in the Management and Use of Invoices
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5. Handling the List of Taxpayers Exhibiting Risk Indicators in the Management and Use of Invoices
5.1. The head of the Inspection - Management Department assigns officials to directly handle the list of high-risk taxpayers to review and inspect according to the current electronic invoice management and tax inspection procedures.
5.2. Based on the assigned list, tax officials conduct checks on the high-risk contents according to the results of each evaluation criterion.
Through the inspection results, officials handling the records exclude risks that have been clearly explained and justified in previous months/quarters, submit to the head of the Inspection - Management Department and the tax authority's leadership for approval. The tax authority's leadership is responsible for their decisions.
- If taxpayers on the high-risk list do not exhibit tax law violations in the actual inspection of the two (02) preceding tax declaration periods, their cases will be re-evaluated six (06) months later based on the new risk assessment results.
- If the tax authority has reliable information reducing the taxpayer's risk to a low level or believes the taxpayer's risk is low, the tax authority may decide not to select the taxpayer for inspection at the tax authority's headquarters.
- If during tax management, the tax authority has reliable information indicating the taxpayer exhibits high-risk indicators in the management and use of invoices, they will be included in the inspection plan.
when performing actual inspections of the two (02) preceding tax declaration periods, if no tax law violations occur, the high-risk taxpayers will be re-evaluated six (06) months later based on the new risk assessment results.
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