Guidance on Classification of VAT and CIT Tax Declaration Files with Risk Indicators for Inspection at the Tax Authority Headquarters

Guidance on Classification of VAT, CIT Tax Return Files with Risk Indicators for On-Site Inspection at Tax Authorities' Offices

Based on the risk level classification results of tax return files (HSKT), the Risk Management application automatically selects high-risk VAT, CIT, and SCT tax return files according to Form No. 02-KTTB/QTr-QLRR issued with the Procedure attached to Decision 98/QD-TCT dated January 26, 2024.

The list of taxpayers (NNT) with high-risk tax return files anticipated for inspection at the tax authority's office is automatically generated by the Risk Management (QLRR) application according to Form No. 03-KTTB/QTr-QLRR issued with the Procedure following Decision 98/QD-TCT dated January 26, 2024, based on the following principles:

- Taxpayers having one to three high-risk tax return files (VAT, CIT, SCT).- The list of taxpayers selected for tax return file inspection at the tax authority's office must not overlap with the list of taxpayers in the inspection plan at the tax authority's office approved by the tax authority's leadership before December 30 each year according to the Tax Inspection Procedure.

By the 28th of each month at the latest, the QLRR department at all levels of tax authorities directly managing the taxpayers must extract Form No. 02-KTTB/QTr-QLRR, Form No. 03-KTTB/QTr-QLRR, and transfer them to the leadership of the Tax Inspection and Supervision department directly managing the taxpayers for assignment of review and inspection tasks.

Additionally, the QLRR department can print the Tax Return Review Sheet generated by the application according to Form No. 04-KTTB/QTr-QLRR, Form No. 05-KTTB/QTr-QLRR, Form No. 06-KTTB/QTr-QLRR issued with the Procedure following Decision 98/QD-TCT dated January 26, 2024 to assist the Tax Inspection and Supervision department in reviewing and inspecting taxpayers' tax return files (if necessary).

See more in Decision 98/QD-TCT effective from January 26, 2024.

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