Application of Risk Management in the Management of Taxpayer Registration: How is it Regulated?

I would like to inquire about the regulations on the application of risk management in the management of taxpayer registration. I hope to receive support according to the latest regulations.

According to the provisions of Article 16 of Circular 31/2021/TT-BTC (effective from July 02, 2021) stipulating the application of risk management in taxpayer registration management as follows:

Based on the list of taxpayers classified according to risk levels in taxpayer registration stipulated in Article 13 of this Circular, the tax authority shall apply appropriate measures in resolving, handling, or cooperating with the business registration authority to resolve, handle according to the provisions of the business registration law and taxpayer registration law.

  1. In case the taxpayer changes the taxpayer registration information that changes the directly managing tax authority:

a) High risk: The tax authority at the place of transfer and the tax authority at the place of reception shall coordinate to carry out inspections at the tax authority's office or audits or inspections at the taxpayer’s office according to current legal regulations;

b) Medium risk: The tax authority at the place of reception shall conduct monitoring and request the taxpayer to provide explanations and additional documents when requested by the tax authority;

c) Low risk: Monitoring and inspection are not yet conducted; compliance with tax law shall be evaluated, and risks will be classified for the next evaluation period.

  1. In the case of taxpayers announcing the temporary cessation of business activities:

a) High risk: Strengthening the implementation of tax management measures according to regulations, suitable to the taxpayer's tax obligation fulfillment status to promptly handle tax debts, invoices, and any violations (if any);

b) Medium and low risk: Implementing tax management measures according to regulations; evaluating compliance with tax laws, and classifying risks for the next evaluation period.

  1. In the case of termination of the tax identification number's validity:

Priority based on risk ranking from high to low to conduct tax audits or inspections at the taxpayer’s office according to regulations.

Update the dissolution, bankruptcy, or cessation of activities status on the taxpayer registration application system for cases that have fulfilled their tax obligations according to regulations. Apply measures to urge taxpayers to fulfill their tax obligations before dissolution, bankruptcy, or cessation of activities according to regulations.

  1. For other cases: Regularly review cases with high-risk signs to determine the list requiring inspection and verification of operational status at the business location.

Respectfully!

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