Method for identifying taxpayers with signs of risk in classifying VAT refund dossiers in Vietnam

Method for identifying taxpayers with signs of risk in classifying VAT refund dossiers in Vietnam

Specifically, identify taxpayers with signs of risk in classifying VAT refund dossiers using the following methods:

(1) For Group I criteria index

The method of classifying VAT refund dossiers is the method of selecting taxpayers with signs of risk belonging to one (01) of the Group I criteria indicators that will classify VAT refund dossiers as being subject to inspection first and tax refund later.

The remaining cases will be included in the analysis and risk assessment according to Group II and Group III criteria indicators to classify VAT refund dossiers and select taxpayers with signs of risk to develop a post-tax refund inspection and examination plan.

(2) For Group II and Group III criteria index

The risk analysis and assessment method is carried out according to the scoring method and is carried out as follows:

- The method of determining the risk score of each Criteria Index is calculated according to statistical probability functions or statistical methods.

- The scoring scale applied to the criteria indicators is a 10-point scale in which the highest risk score is 10 and the lowest risk score is 1.

- The highest weight to evaluate the materiality of each criterion index is 5 and the lowest is 1. The General Department of Taxation stipulates the weight for each appropriate criterion index from time to time.

- Determine the total risk score of the employee: is the total value of the risk score of the criteria indicators for each employee.

- Risk ranking: Based on the total risk score of the employee and the risk threshold prescribed from time to time, the Risk Management application automatically ranks the risk of taxpayers' VAT refund requests in one of three categories: high risk, medium risk, and low risk.

More details can be found in Decision 1388/QD-TCT 2023, taking effect from the date of signing.

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