What is the set of risk assessment criteria for invoices? What is the list of high-risk businesses on value-added invoices in Vietnam?
What is the set of risk assessment criteria for invoices? What is the list of high-risk businesses on value-added invoices in Vietnam?
The General Department of Taxation signed Decision 78/QD-TCT dated February 2, 2023, promulgating a set of criteria to evaluate and identify taxpayers showing signs of risk in the management and use of invoices.
Download Decision 78/QD-TCT
Accordingly, the content of the Criterion Index includes:
In Article 8 - The set of indicators and criteria for assessing and identifying taxpayers showing signs of risk in the management and use of invoices issued under this Decision includes three (03) groups, specifically:
- Group I: is a group of criteria indicators (CSTC) determining taxpayers to switch from using e-invoices without the tax authority's code to an electronic invoice with the tax authority's code.
If taxpayers show signs of risk in one of these criteria, taxpayers will have to switch from using e-invoices without the tax authority's code to using e-invoices with the tax authority's code. tax authorities.
- Group II: is a group of financial institutions that identify taxpayers with signs of risk to review and inspect the management and use of invoices.
This group of financial institutions is a group of financial institutions applying the scoring and risk rating method. On that basis, select the number of taxpayers to make a list of taxpayers that need to be checked, checked and identified invoicing violations in particular and tax violations in general. At the same time, based on the results of the actual inspection, refer to the financial institutions in Group I to determine the case where the taxpayer needs to convert to apply the electronic invoice with the tax authority's code as prescribed.
- Group III: is a group of reference financial institutions that identify taxpayers with signs of risk to review and inspect the management and use of invoices.
In case taxpayers have signs of risk in one of these criteria, they will be selected to be included in the list of taxpayers that need to be reviewed and examined without risk scoring. At the same time, based on the results of the actual inspection, refer to the financial institutions in Group I to determine the case where the taxpayer needs to convert to apply the electronic invoice with the tax authority's code as prescribed.
The specific determination of the capital level, the number of times of change of address, the number of violations, the time of business establishment.... for the Group III Financial Services Department of Taxation, the General Department of Taxation will issue a guiding document in accordance with the practice in each case.
What is the set of risk assessment criteria for invoices in Vietnam?
Download Full Text of set of risk assessment criteria for invoices
Set of risk assessment criteria for invoices (Image from the Internet)
When is the time for invoice risk assessment in Vietnam?
According to the guidance in Decision 78/QD-TCT dated February 2, 2023:
- For Group I criteria
+ The identification of taxpayers with signs of risk using e-invoices with tax authorities' codes must comply with the law and the set of indicators and criteria issued together with this Decision.
+ Periodically before the 5th of every month, the tax authority directly managing it shall base on the indicators and criteria promulgated together with this Decision to conduct a physical inspection (if any) and make a list of taxpayers. convert to electronic invoices with tax authorities' codes as prescribed. The Tax Department is responsible for compiling a list of taxpayers under the management of the Sub-department of Taxation and taxpayers under the management of the Department of Taxation.
+ Before the 15th of every month, the head of the tax authority shall issue a Decision enclosed with the "List of taxpayers converting from using e-invoices without the tax authority's code to an electronic invoice with the tax authority's code". tax" and publicly announce it on the website of the General Department of Taxation, update the list on the tax sector's electronic invoice management system, and at the same time notify the taxpayer in writing using form 01/TB-KTT Appendix IB promulgated together with Decree 123/2020/ND-CP on the conversion to the application of e-invoices with the tax authority's code on the e-invoice system.
+ Within ten (10) working days from the date the tax agency issues the notice, the taxpayer must change the information on the use of e-invoices (from using e-invoices without the tax authority's code). to an electronic invoice with the tax authority's code) according to the provisions of Article 15 of Decree 123/2020/ND-CP and comply with the notice of the tax authority.
After 12 months from the time of switching to using e-invoices with tax authority's code, if taxpayers wish to use e-invoices without tax authority's code, the basis specified in Clause 4, Article 15 Decree 123/2020/ND-CP sends an application to use e-invoices without the tax authority's code. Tax authorities shall base themselves on the provisions of Clause 2, Article 91 of the Law on Tax Administration 2019 to consider and decide.
- For Group II and Group III criteria
The period of analysis and assessment of taxpayers showing signs of risks in the management and use of invoices is carried out periodically on the 25th of every month.
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