According to the Decision, before developing the set of criteria, assessing compliance with tax laws, categorizing the risk levels of taxpayers, and applying tax administration measures, tax agencies shall perform the categorization of taxpayers.
Schemes for categorizing taxpayers:
- Categorization by type of taxpayers: taxpayers that are individuals, enterprises, or other organizations.
- Categorization by the scale of taxpayers (large, medium, and small) determined by revenues or the total income; the total value of capital, property; amounts paid to the State Budget; accounting profits before tax; the number of employees based on specific situations of each period and operational area.
- Categorization by industrial classification promulgated together with Decision No. 27/2018/QD-TTg dated July 6, 2018.
- Categorization by enterprise types according to the Law on Enterprises.
- Categorization by administrative division.
- Categorization by economic sectors: economic zones funded by the state, foreign-invested economic zones, and non-state economic zones (private).
- Categorization by other criteria in accordance with the requirements of tax administration work.
Decision No. 18/QD-TCT comes into force as of its date of signing.
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