Focus on inspecting and checking against revenue loss in Vietnam for businesses with high risks of tax refund, invoices, associated transactions, and e-commerce business?
- Focus on inspecting and checking against revenue loss in Vietnam for a number of industries and fields?
- The task of coordinating with agencies and departments in the fight against revenue loss in Vietnam's state budget?
- Responsibility for prompting collection and payment in full and in a timely manner through inspection, inspection and tax arrears?
Focus on inspecting and checking against revenue loss in Vietnam for a number of industries and fields?
Pursuant to Section 1 of Official Letter 769/TCT-TTKT dated March 17, 2022, stipulating the focus on inspection and control of revenue loss in Vietnam for a number of high-risk industries and sectors (especially businesses having high risk of tax refund, invoices, affiliate transactions, e-commerce business,...), industries with strong growth and potential revenue are as follows:
- In the field of invoices:
Strengthening the inspection and examination of tax law observance at enterprises in combination with checking the use of invoices in order to detect the illegal use of invoices by enterprises, thereby handling violations of tax laws. invoices, tax according to regulations.
- Regarding tax refund:
Strengthen the tax refund management, ensure the right tax refund according to regulations.
+ Risk assessment to be able to select, review and examine high-risk businesses according to professional guidance documents of the General Department of Taxation.
+ Strictly control the amount of VAT refund. Timely detecting cases of taking advantage of the policy to refund tax to the wrong subjects and wrong purposes. Focus on risk management in the classification and settlement of VAT refund dossiers and select enterprises with signs of risk to develop a plan for inspection and inspection after tax refund. Strengthen the organization of thematic inspection and examination against fraud in VAT refund. Continue to promote electronic tax refund.
- In the field of e-commerce:
+ Continue to strengthen the implementation of measures to improve the efficiency of tax administration, tax inspection and examination for e-commerce businesses across the country, paying special attention to the following activities: business activities based on digital platforms of foreign suppliers who do not have a fixed business establishment in Vietnam and operate through e-commerce platforms.
+ Reviewing data on organizations and individuals earning income from social networking sites such as Google, Facebook, Youtube,... to get notices on tax declaration and payment requirements. In case organizations and individuals intentionally fail to declare and pay tax, the tax authority shall coordinate with commercial banks to trace the cash flow, inspect, examine and strictly handle according to regulations. Continue to review enterprises with high tax risks of e-commerce business to carry out inspection at tax authorities, if necessary, add to the plan of inspection and examination at tax authorities. taxpayer headquarters.
+ Actively share and provide information to other relevant agencies for organizations and individuals showing signs of law violation in e-commerce activities in order to cooperate in timely handling.
- In terms of business, real estate transfer:
+ Review and collect information from notary offices and banks to compare and verify income sources of individuals engaged in real estate transactions;
+ Promote propaganda and dissemination of legal policies, especially the content of regulations on tax evasion and handling of violations of tax evasion in the criminal law and tax policies related to activities. doing business, transferring real estate for people and businesses to know how to do.
+ Coordinating with local competent authorities to effectively manage taxes on business activities and real estate transfer, and ensure against loss of tax revenue for this activity.
- In other fields:
+ Strengthen inspection, examination, prevention and strict handling of acts of smuggling, trade fraud, speculation and unreasonable price increases, especially for important raw materials and essential consumer goods. , medical equipment and supplies and medicines. During the process of inspection, examination, inspection, inspection and review of the implementation of policies in support and funding activities for the prevention and control of the Covid-19 epidemic by taxpayers.
+ Rectify and strengthen the inspection and control work to ensure the use of processes and procedures according to regulations and tax inspection processes. Strengthening the supervision of the activities of tax inspection and examination teams to ensure the observance of the law, the tax inspection and examination process, the compliance with ethical standards, and the code of conduct of tax officials. Disciplinary awareness of delegation heads, deputy heads and members of tax inspection and examination teams.
+ Review and identify potential revenue sources, areas and types of tax that still lose revenue. Closely follow the state budget collection, especially for 18 localities with regulated revenues to the central budget and those belonging to the central budget, promptly advise the Ministry of Finance and the Government in the management of central budget revenue.
Focus on inspecting and checking against revenue loss in Vietnam for businesses with high risks of tax refund, invoices, associated transactions, and e-commerce business?
The task of coordinating with agencies and departments in the fight against revenue loss in Vietnam's state budget?
Pursuant to Section 3 of Official Letter 769/TCT-TTKT dated March 17, 2022 on coordination with agencies and departments in the fight against revenue loss in Vietnam state budget as follows:
- Tax authorities at all levels advise the Party committees and local authorities to direct the Public Security agencies and agencies to implement the regulation on coordination to fight against tax evasion, tax fraud, crime. tax offenses.
- Closely coordinate with agencies and sectors in exchanging, capturing information, promptly detecting enterprises with high risks of transfer pricing, profit transfer, tax avoidance to focus on inspection, examination and control. strictly handle enterprises that commit tax violations in the field of transfer prices.
- Further strengthen the coordination with relevant agencies within the sector; interconnection with other agencies (national database on population of the Ministry of Public Security; business registration data of the Department of Planning and Investment, the Ministry of Planning and Investment, land management data belts of provinces, cities and the Ministry of Natural Resources and Environment; connecting with commercial banks to detect unusual transactions, notaries, banks...) in order to manage revenue, identify define financial obligations and inspect and urge tax payment.
- Tax authorities at all levels shall coordinate in effectively implementing the recommendations and conclusions of the State Audit, Government Inspectorate and other state inspection agencies in order to promptly urge the tax amount as proposed. into the state budget.
- Continue to coordinate with Customs to have a database to identify and assess the level of risk in VAT refund and determine tax declaration and payment obligations for goods imported into Vietnam.
Responsibility for prompting collection and payment in full and in a timely manner through inspection, inspection and tax arrears?
Pursuant to Section 2 of Official Letter 769/TCT-TTKT dated March 17, 2022, stipulating the urge to collect and pay in full and in a timely manner the increased amount collected through inspection, examination and tax arrears as follows:
- Tax inspection and examination delegations monitor and speed up the prompt recovery of tax and fine amounts through inspection and examination into the state budget.
- Implement drastic measures to urge and coerce to recover tax debt into the state budget, and focus on handling late payment interest exemption according to Resolution 406/NQ-UBTVQH15 in 2021 and Decree 92/2021/ND- Government, freeze tax debt, write off uncollectable late payment debt according to Resolution No. 94/2019/QH14 and Circular No. 69/2020/TT-BTC in accordance with the law, do not leave debt pending settlement lengthen.
- Develop a plan to work with units with a large amount of tax debt to urge the collection of tax debt. Review projects that expire tax incentives, new investment projects arise; urge the full recovery of the extended taxes as prescribed, collect arrears at the request of the State Audit Office, the Government Inspector... At the same time, resolutely handle and immediately apply measures coercion against enterprises that are not eligible for the extension but still deliberately refuse to promptly pay tax arrears to the state budget.
- To closely coordinate with the State Treasury, commercial banks, credit institutions, investment planning agencies, etc. to perform the task of urging the collection of tax debts owed to the state budget.
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