According to this document, a taxpayer will be kept under the special tax supervision if they have one of the following signs:
- They are selected from the list of taxpayers ranked as not complying with tax legislation, the list of taxpayers ranked as posing very high risks, high risks and those failing to give explanation and add more information, or those doing so but failing to meet the requirements concerning full information and duration stated in written notices of tax authorities.
(This is a new regulation that does not exist in the current regulation)
- Their bank transaction has suspicious signs in accordance with regulations of laws on prevention and control of money laundering activities related to tax evasion or tax fraud.
- They or their legal representatives are under investigation for their violations related to taxes, invoices and evidencing documents.
- They have signs of high tax-related risk to the extent of being classified as subjects of special supervision, or need to be kept under tax supervision through information collected for the tax authority’s administration.
Circular No. 31/2021/TT-BTC is entering into force as of July 2, 2021, replacing the Circular No. 204/2015/TT-BTC dated December 21, 2015.
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