Instruction on handling of the results of the assessment and classification of taxpayers with signs of invoice risk in Vietnam

Instruction on handling of the results of the assessment and classification of taxpayers with signs of invoice risk in Vietnam

The results of assessment, classification, and identification of taxpayers showing signs of risks in the management and use of invoices shall be handled as follows:

- Based on the results of the risk analysis and risk threshold, the support system provides a list of taxpayers with signs of high risk.

The leader of the tax authority (can authorize the head of the Risk Management Department) to approve the list of taxpayers showing signs of high risk.

- The Risk Management Department at the tax agency outputs the list of taxpayers with signs of high risk on the risk management application according to Form No. 01-QLHD/QTr-QLRR, Form No. 02-QLHD/QTr-QLRR, and Form No. 03-QLHD/QTr-QLRR (if any) to transfer to the Department of Inspection, which directly manages taxpayers to serve the management and use of invoices.

The risk management application supports the printing of comments on the analysis results of each taxpayer that must be checked according to Form No. 04-QLHD/QTr-QLRR issued together with Decision 575/QD-TCT.

No later than the 28th of every month, the Risk Management department will transfer to the Inspection department to check the list of approved high-risk taxpayers mentioned above for the review and actual check of the management and use of invoices. As follows:

+ The list of taxpayers with signs of high risk according to CSTC Group I issued together with Decision 78/QD-TCT will be reviewed by tax authorities to check the reality (if necessary) and identify taxpayers who are at risk of switching from using e-invoices without codes to e-invoices with tax authorities' codes.

+ For the list of taxpayers with signs of high risk according to the results of risk classification in Financial Policy Group II, III specified in Article 8 issued under Decision 78/QD-TCT is the basis for the tax authorities to check for violations of the law on invoices.

More details can be found in Decision 575/QD-TCT effective from the date of signing.

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