On May 30, 2024, the General Department of Taxation issued Official Dispatch No. 2287/TCT-DNNCN regarding tax management for business households and individuals.
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Regarding the Tax Inspection Process for Business Households and Individual Businesses:
Tax inspections for business households and individual businesses (including those paying taxes based on declaration, lump-sum method, or per occurrence) shall be conducted in accordance with the guidelines specified in Clause c, Paragraph 4, Article 18, and Paragraph 3, Article 19 of Circular No. 40/2021/TT-BTC dated June 1, 2021, issued by the Ministry of Finance, and the Tax Inspection Procedures issued with Decision No. 970/QĐ-TCT dated July 14, 2023, by the Director General of the General Department of Taxation.
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Regarding the Application of Risk Management in Tax Management for Business Households:
The application of risk management in tax management for business households and individual businesses shall follow the guidelines set forth in Article 10, Article 12, and Paragraph 1, Article 15 of Circular No. 31/2021/TT-BTC dated May 17, 2023, issued by the Ministry of Finance. Additionally, the General Department of Taxation is drafting guidelines for the application of risk management in tax and invoice management for business households and individual businesses, including specific criteria indices and quantification of the criteria in Articles 10 and 12 of Circular No. 31/2021/TT-BTC to meet the requirements for tax and invoice management for those paying taxes by the declaration method and the lump-sum method. Until the issuance of the aforementioned guidelines, the application of risk management in tax management for individuals shall follow the instructions in Articles 10, 12, and 15 of Circular No. 31/2021/TT-BTC dated May 17, 2023, by the Ministry of Finance.
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Regarding the Functions and Duties of the Business Household and Individual Management Division and the Appraisal of Personal Income Tax Refund Applications:
The functions and duties of the Business Household and Individual Management Division and Other Revenues are stipulated in Point 6, Part I of Decision No. 211/QĐ-TCT dated March 12, 2019, by the General Department of Taxation. Currently, there is no provision allowing the Business Household and Individual Management Division and Other Revenues to plan and conduct direct inspections at business households.
The appraisal of personal income tax refund applications shall be conducted in accordance with the provisions of Clause d, Paragraph 3, Article 3 of the Regulation on Issuing Legal Opinions on Draft Proposals for the Development of Legal Normative Documents, Draft Legal Normative Documents, and Appraisal of Draft Administrative Documents issued by various levels of tax authorities, attached to Decision No. 1033/QĐ-TCT dated June 1, 2018, by the Director General of the General Department of Taxation.
