Updated at 20/11/2023 - 05:33 pm
On September 18, 9, the Director General of the General Department of Taxation issued Decision 2023/QD-TCT applying risk management in classifying value-added tax refund dossiers and selecting taxpayers to develop plans. inspection, post-tax refund inspection.
The General Department of Taxation applies a new set of criteria to classify VAT refund dossiers #
Accordingly, Decision 1388/QD-TCT of 2023 promulgates the Set of Criteria Indexes for classifying VAT refund dossiers and selecting taxpayers with signs of risk to develop post-tax refund inspection and inspection plans. includes 03 groups, specifically:
– Group I: Group of Criteria index for classifying VAT refund applications subject to inspection first and tax refund later;
– Group II: Criteria index group for classifying VAT refund applications according to the risk scoring method;
– Group III: Criteria index according to management requirements of tax authorities.
The main purpose of the regulations is on applying risk management in classifying VAT refund dossiers #
– Is a basis to help tax authorities evaluate and rank risks for taxpayers who have applications for value-added tax refund.
– The results of assessment and risk ranking for taxpayers at point 1 are the basis for:
+ Decision to check first and refund tax later for value-added tax refund applications of taxpayers ranked high risk.
+ Develop a plan for inspection and post-refund inspection for value-added tax refund dossiers subject to pre-refund and post-inspection according to the taxpayer's risk rating.
– Standardize the content and work steps, create consistency in selecting taxpayers with signs of risk to classify value-added tax refund dossiers and develop post-test and inspection plans. tax refund.
– Contribute to promoting reform and modernization of the selection of taxpayers showing signs of risk, promptly detecting tax law violations and improving tax management efficiency.
See details at Set of criteria for classifying tax refund dossiers according to Decision 1388_QD_TCT valid from date of 18 / 9 / 2023.