With the current situation of the increasing number of business households and individual businesses, the role of applying modern tax management methods to analyze risks in taxpayer compliance management is increasingly important, in the context of the growing digital economy .

Therefore, the General Department of Taxation has issued Decision No. 1386/QD-TCT dated September 26, 2024 to guide the application of risk management in tax and invoice management for business households and individual businesses. The Decision takes effect from the date of signing.

Accordingly, Decision No. 1386 applies risk management in tax administration, management and use of invoices for business households and individuals paying taxes by the lump-sum method and business households and individuals paying taxes by the declaration method to analyze, evaluate and rank business households and individuals showing signs of tax and invoice risks that need to be subject to inspection or other tax handling measures according to regulations.

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In this decision, the General Department of Taxation standardizes the guidance on applying risk management in invoice management and provides a process for guiding the application of unified general risk management in tax and invoice management for business households and individual businesses.

This will be the basis for tax authorities to 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 tax and invoice management and use.

According to the representative of the Risk Management Department (General Department of Taxation), the application of the process aims to standardize the content and steps of work, creating consistency and objectivity in the assessment of business households and business individuals with signs of tax risks and invoice management and use.

At the same time, the general guidance process will contribute to modernizing risk management in tax administration, management and use of invoices for business households and individual businesses; improving the ability to detect, prevent and promptly handle organizations and individuals with tax and invoice violations, contributing to improving the effectiveness of tax administration.

Through the application of risk assessment in tax and invoice management for business households and individual businesses, the assessment and ranking of risks for taxpayers is performed completely automatically and centrally using the risk management application of the business household management subsystem.

Quoc Tuan