How is Post-Tax Refund Inspection Applied in Risk Management?

According to Clause 2, Article 18 of Circular 31/2021/TT-BTC (Effective from July 2, 2021), the application of risk management in tax refunds is stipulated as follows:

The tax authorities classify tax refund dossiers according to the provisions of the Law on Tax Administration, relevant legal documents, or current regulations. For classification of tax refund dossiers based on risks, based on the risk classification results of tax refund dossiers in Article 13 of this Circular, the tax authorities apply appropriate measures in resolving and handling tax refund dossiers as follows:

Regarding inspection, post-refund audit

a) The prioritization of inspection and post-refund audit is carried out by the tax authorities based on the total risk score from high to low within five (05) years from the date of the tax refund decision:

a1) High risk (for tax refund dossiers not subject to pre-refund inspection as stipulated in point a, clause 1 of this Article): Conduct inspection, audit within one (01) year from the date of issuing the tax refund decision;

a2) Medium risk: Conduct inspection, audit within three (03) years from the date of issuing the tax refund decision;

a3) Low risk: Conduct inspection, audit within five (05) years from the date of issuing the tax refund decision;

a4) Based on the actual situation, the tax authorities may conduct inspection, post-refund audit earlier than the above-mentioned time frame.

b) The General Department of Taxation specifically prescribes the inspection, post-refund audit; combines with the inspection, audit of compliance with tax laws as stipulated.

Respectfully!