Which unit develops the criteria for compliance assessment and ranking of import-export enterprises in Vietnam?
- What are the responsibilities of the Customs and Tax authorities in coordination in compliance assessment and ranking of import-export enterprises in Vietnam?
- Which unit develops the criteria for compliance assessment and ranking of import-export enterprises in Vietnam?
- What responsibilities does the Customs authorities have in coordinating the appraisal, assessment and recognition of priority enterprises in Vietnam?
What are the responsibilities of the Customs and Tax authorities in coordination in compliance assessment and ranking of import-export enterprises in Vietnam?
Pursuant to Clause 1, Article 8 of the Regulation on information exchange and cooperation between Customs and Tax authorities, issued together with Decision No. 2413/QD-BTC in 2017 on coordination in compliance assessment and ranking of import-export enterprises as follows:
Coordination in compliance assessment and ranking of import-export enterprises
1. Coordinating in formulating criteria for compliance assessment and ranking of import-export enterprises:
a) The General Department of Customs and the General Department of Taxation work together to develop compliance assessment criteria and ranking criteria for import and export enterprises according to regulations on risk management in the field of customs and tax.
b) The content of the criteria includes risk indicators in the customs and tax sectors to ensure compliance assessment and rating of risky enterprises in accordance with the actual information of each party and management requirements from time to time.
c) Responsibility for coordination between the two agencies:
cl) The customs authority when formulating the criteria must ensure the contents specified at Point b, Clause 1 of this Article and be responsible for collecting opinions from the tax authority;
c2) Tax authorities, when formulating criteria, must ensure the contents specified at Point b, Clause 1 of this Article and are responsible for collecting opinions from the customs authority;
c3) The Customs or Tax authorities, when consulted, are responsible for coordinating, participating and providing information in their assigned management domains.
...
Thus, in coordinating the development of compliance assessment criteria and ranking of import-export enterprises, the Customs and Tax authorities have the following responsibilities:
(1) When developing the criteria, the Customs authority must ensure that the criteria includes risk indicators in the customs and tax fields to ensure compliance assessment and rating of risky enterprises in accordance with the actual information of each party and management requirements from time to time.
At the same time, it is responsible for collecting opinions from tax authorities;
(2) When developing the criteria, the tax authority must ensure that the criteria includes risk indicators in the customs and tax fields to ensure compliance assessment and rating of risky enterprises in accordance with the actual information of each party and management requirements from time to time.
At the same time, it is responsible for collecting opinions from the customs authority;
(3) The Customs or Tax authorities, upon consultation, are responsible for coordinating, participating and providing information in their assigned management domains.
Which unit develops the criteria for compliance assessment and ranking of import-export enterprises in Vietnam?
Which unit develops the criteria for compliance assessment and ranking of import-export enterprises in Vietnam?
Pursuant to Clause 1, Article 8 of the Regulation on information exchange and cooperation between Customs and Tax authorities, issued together with Decision No. 2413/QD-BTC in 2017 on coordination in compliance assessment and ranking of import-export enterprises as follows:
Coordination in compliance assessment and ranking of import-export enterprises
1. Coordinating in formulating criteria for compliance assessment and ranking of import-export enterprises:
a) The General Department of Customs and the General Department of Taxation work together to develop criteria for compliance assessment and ranking criteria for import and export enterprises according to regulations on risk management in the field of customs and tax.
b) The content of the criteria includes risk indicators in the customs and tax sectors to ensure compliance assessment and rating of risky enterprises in accordance with the actual information of each party and management requirements from time to time.
c) Responsibility for coordination between the two agencies:
cl) The customs authority when formulating the criteria must ensure the contents specified at Point b, Clause 1 of this Article and be responsible for collecting opinions from the tax authority;
...
Thus, the General Department of Customs and the General Department of Taxation work together to develop criteria for compliance assessment and ranking criteria for import and export enterprises according to regulations on risk management in the field of customs and tax.
What responsibilities does the Customs authorities have in coordinating the appraisal, assessment and recognition of priority enterprises in Vietnam?
Pursuant to Clause 1, Article 9 of the Regulation on information exchange and cooperation between Customs and Tax authorities issued together with Decision No. 2413/QD-BTC in 2017 on coordination in appraisal and assessment, recognition of priority enterprises as follows:
Coordination in appraisal, assessment and recognition of priority enterprises
1. The customs authority shall assume the prime responsibility for, and coordinate with the tax authority in, the preparation of dossiers, appraisal, assessment and recognition of priority enterprises in accordance with law.
2. Tax offices are responsible for coordinating in appraisal and providing information on evaluation of priority enterprises in Clause 1 of this Article at the request of the customs authority for each specific case.
3. Tax authorities recognize and apply regimes and policies to enterprises prioritized in tax administration.
Thus, the customs authority is responsible for presiding over and coordinating with the tax authority in the preparation, appraisal, assessment and recognition of priority enterprises according to the provisions of law.
LawNet