Early application of risk management in business household tax management

On July 30, at the meeting to discuss the "Draft on applying risk management (QLRR) in tax management for business households", Deputy Director General of the General Department of Taxation Dang Ngoc Minh said that the set of QLRR criteria is the basis to help tax authorities identify business households and individuals paying taxes according to the declaration method and business households and individuals paying taxes according to the lump-sum method that show signs of risk in violating the law on invoices or showing signs of risk in violating the law on taxes.

The issuance of a set of criteria helps standardize the content and steps of work, creating consistency and objectivity in the assessment of business households and individuals with signs of tax risks and invoice management and use; contributing to the modernization of risk management in tax management, invoice management and use for business households and individuals; improving the ability to detect, prevent and promptly handle organizations and individuals with tax and invoice violations, contributing to improving the effectiveness of tax management.

The meeting to discuss “Draft on applying risk management (QLRR) in tax management for business households” took place on July 30. Photo: TCT

To implement risk management measures in tax authorities, the Deputy General Director emphasized the need to strengthen the implementation of electronic invoices according to Decree No. 123/2020/ND-CP dated October 19, 2020, Regulations on invoices and documents.

At the same time, the Tax sector continues to closely follow the content of Decision No. 06/QD-TTg of the Prime Minister approving the Project on developing applications of population data, identification and electronic authentication to serve national digital transformation in the period of 2022 - 2025, with a vision to 2030 (Project 06), thereby increasing the use of national population data, using that database to connect information between sectors, and strengthening management work.

In addition, the General Department of Taxation continues to direct tax authorities at all levels to focus on implementing Directive No. 18/CT-TTg of the Prime Minister on promoting connection and data sharing to serve e-commerce development, combat tax losses, and ensure monetary security.

The Deputy General Director said that the General Department of Taxation has assigned the Risk Management Board to focus on organizing surveys at the Tax Departments of provinces and centrally-run cities to grasp issues related to tax risk management to serve the research, development and issuance of automated tools to control invoice fraud in order to develop a set of risk criteria for business households.

The General Department's leaders requested that local Tax Departments actively participate in providing opinions with the Risk Management Board on the set of index criteria and the electronic invoice processing process.

Deputy General Director Dang Ngoc Minh requested that specialized Departments and Divisions focus on coordinating with the Risk Management Board to organize and deploy the synthesis of early reports on the set of criteria to be included in the system for programming to provide solutions and tools for risk analysis, automating stages to help tax authorities operate more effectively, while limiting risks to the professional work of civil servants managing business households at the grassroots tax authorities.

Source: https://laodong.vn/kinh-doanh/som-ap-dung-quan-ly-rui-ro-trong-quan-ly-thue-ho-kinh-doanh-1373654.ldo