Responsibilities of the General Department of Taxation in the Management of Taxation of Business Households and Individual Businesses - Latest Provisions?
Based on Article 17 of Circular 40/2021/TT-BTC (Effective from August 01, 2021) stipulating the responsibilities of the General Department of Taxation in the tax management of business households and individual business entities as follows:
Developing a set of risk criteria indicators for business households and individual business entities.
Providing detailed guidelines on the process of updating the database on business households and individual business entities at the Tax Department and the Tax Sub-Department.
Directing the implementation of inspection and urging tax authorities and taxpayers in the execution of tax policies and tax management for business households and individual business entities.
Organizing the implementation of electronic invoices with tax authority codes for business households and individual business entities according to the prescribed roadmap. Coordinating with the People's Committees of provinces and cities to deploy the electronic invoice project generated from cash registers with data connection to tax authorities. Developing a database on invoices with tax authority codes to ensure service for risk-based tax management work for business households, individual business entities, and related organizations and individuals.
Respectfully!
