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No.
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Criteria Group
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Criteria
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1
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Criteria for risk assessment for household businesses, individual businesses
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General information about household businesses, individual businesses
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Establishment Time
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2
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Operating Hours
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3
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Address of business registration office
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4
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Business Methods
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5
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Registered business lines
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6
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Personal history and information of household businesses, individual businesses
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Information of heads of household businesses, individual businesses
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7
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Number and severity of tax law violations by heads of household businesses, individual businesses
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8
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Completeness of information on household businesses, individual businesses doing business according to law
|
|
9
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Changes and frequency of changes in the status of household businesses, individual businesses
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Operation status of household businesses, individual businesses
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|
10
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Number of times of suspension of operation of household businesses, individual businesses
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|
11
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Number of times household businesses, individual businesses change their business locations
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12
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The degree of proportionality between employees and the nature and size of household businesses, individual businesses
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Number of Employees
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13
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Age of employees
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14
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Scale of household businesses, individual businesses
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The size of household businesses, individual businesses according to the items on revenue, capital, number of employees, etc.
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15
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Main revenue-generating industries
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Main business scope
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16
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Revenue value, sudden fluctuations in revenue
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Total revenue of goods and services sold
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17
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The fluctuation of sales of goods and services sold
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18
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Fluctuations in revenue compared to other household businesses, individual businesses in the same field and industry
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|
19
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Expenses for household businesses, individual businesses
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Total value of purchased goods and services
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20
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Total cost
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21
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Assessment of the situation of compliance with tax obligations with the state budget
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Amount payable to the state budget in the period
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|
22
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The amount of money paid to the state budget in the period
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23
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Tax amount exempted or reduced in the period
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24
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Tax amount refunded in the period
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25
|
Debt solvency of household businesses, individual businesses
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Liabilities
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26
|
Fluctuations in liabilities
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|
27
|
Completeness and accuracy of tax declaration dossiers and compliance with declaration of dossiers
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Proportion of submitted tax declaration dossiers to the number of payable tax declaration dossiers
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|
28
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The proportion of tax declaration dossiers submitted on time to the number of tax declaration dossiers submitted
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|
29
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Contents of tax declaration dossiers
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30
|
Number of times of failure to declare tax
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|
31
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Debt age, tax debt amount and late tax payment situation
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Tax amount owed by debt age
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|
32
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Total late payment interest
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33
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Number of times late payment interest is incurred
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|
34
|
Time and frequency of inspection and examination
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Time and number of times the tax authority inspects and examines household businesses, individual businesses
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|
35
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Severity of tax-related administrative violations
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Total number of times household businesses, individual businesses have been sanctioned for tax-related administrative violations
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36
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Total amount of fines for tax-related administrative violations
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|
37
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Nature and severity of violations detected through inspection and examination
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Number of times of tax law violations detected through examination and inspection at the head office of household businesses, individual businesses
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38
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History of violations: frequency, nature, severity and observance of tax law and other relevant laws
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|
39
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Tax and charge amounts detected by tax authorities through tax examination and inspection
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|
40
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Tax amount recovered after tax refund
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|
41
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Signs of risks and other tax-law violations
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42
|
Indicators on the use of invoices
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Number of invoices of household businesses, individual businesses used, deleted, destroyed, lost, burned or damaged
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43
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Number of times sanctioned for invoice violations
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|
44
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Other evaluation criteria
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The observance of the law on taxation, the law on accounting, statistics, finance and other relevant fields
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|
45
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Information on investment, import and export of goods and services
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46
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Signs of risks and other tax-law violations
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|
47
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Household businesses, individual businesses pay flat tax
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Household businesses, individual businesses paying flat tax on business at border markets
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48
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Household businesses, individual businesses that pay presumptive tax on trading in construction materials originating from mineral resources
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49
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Household businesses, individual businesses that pay flat tax, regularly employ ten (10) employees but do not establish enterprises
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50
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Household businesses, individual businesses paying flat tax using invoices of tax authorities
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|
51
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Household businesses, individual businesses paying flat tax with tax debts
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52
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Household businesses, individual businesses paying flat tax have two or more business locations
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53
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Compare revenue with relevant factors
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Household businesses, individual businesses have unreasonable taxable turnover compared to expenses; compared to the number of means of transport in use; compared to the number of employees; compared to commodities
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54
|
Income from online business
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Income of household businesses, individual businesses residing in online business
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55
|
Other income
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Income paid via e-wallets such as PayPal, income from channels such as Google, Youtube...
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56
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Income from property leasing activities of individuals
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Failing to file a tax return after twenty (20) days from the deadline for filing tax returns
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57
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Income from salaries and wages of resident individuals
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Taxable income
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Taxpayers have two (02) or more sources of income
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|
58
|
Family circumstance deduction
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Taxpayers with multiple dependents
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|
59
|
Taxpayers declare duplicate dependents
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|
60
|
Taxpayers declare dependents of working age
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61
|
Revenues related to land and land-attached assets
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Land plots and land-attached assets are transferred many times
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62
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There is a discrepancy between the information declared by the taxpayer and the information collected by the tax authority
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63
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The dossier of determination of financial obligations is transferred by a competent state agency or the competent state agency certifies that the components and information are incomplete
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64
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Dossiers of determination of financial obligations, tax declaration dossiers with exemption or reduction amounts, deductions or exemption requests
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65
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Dossiers of declaration of land rents and water surface rents without decisions or land lease contracts
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66
|
For incomes from capital transfer (including transfer of contributed capital, transfer of securities)
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There is no personal income tax return when there is information about the change of capital contributors
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67
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There is a discrepancy between the information declared by the taxpayer and the tax administration database or the information collected by the tax authority
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|
68
|
Risk signs by period, area and industry
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Objectives and requirements of tax administration in each period, locality and business line
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|
69
|
Random selection according to management requirements in each period, area and industry
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|
70
|
Results of assessment of tax law compliance for taxpayers by tax authorities
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Taxpayers' compliance with tax laws
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71
|
Statutory risk indications
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Signs of risk of taxpayers are specified in tax policies and other relevant policies
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