Implementation of Supervision Plan to Enhance Compliance in Tax Risk Management

According to Clause 1, Article 24 of Circular 31/2021/TT-BTC (Effective from July 2, 2021) on supervising and assessing the implementation of the compliance enhancement plan, it stipulates:

Performing supervision and assessment of the following contents:

- The organization of the implementation of the compliance enhancement plan;

- The results and effectiveness of the implementation of the compliance enhancement plan. To be specific:

+ The effectiveness and efficiency of the implementation of measures by tax authorities at all levels based on the analysis and determination of risk for each segment of taxpayers;

+ The actual results and expected results of the implementation of risk mitigation measures through compliance measurement.

- The application of transparent processes in the development and implementation of the compliance enhancement plan;

- The improvement of overall compliance levels among groups of taxpayers and different tax obligations;

- Regarding the organizational apparatus and human resources of tax authorities at all levels in the implementation of the plan to ensure effectiveness and efficiency according to the set objectives.

Sincerely!