In order to enhance the management of tax risks, the application of information technology is necessary. According to Vietnam’s regulations, application of information technology in risk management in tax management is as follows:
Recently, the Ministry of Finance of Vietnam issued Circular No. 204/2015/TT-BTC providing for the application of risk management in tax management. According to this Circular, principles to apply the risk management in tax management are as follows:
According to Vietnam’s regulations, tax authorities shall apply the measures and techniques of risk management in the operational activities: Tax registration, declaration, payment; management of tax debt and enforcement of administrative decision on tax; tax refund; tax verification and inspection; creation, printing, issue, management and use of printed materials of tax, including:
According to Article 5 of Circular No. 204/2015/TT-BTC of the Ministry of Finance of Vietnam, application of risk management in tax management is done in the order as follows:
Recently, the Ministry of Finance of Vietnam issued Circular No. 204/2015/TT-BTC providing for the application of risk management in tax management. According to this Circular, tax authorities shall apply the techniques of risk management to:
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