The General Department of Taxation said that from 25 October 2023, risk management for classifying VAT refund documents will be applied nationwide. The set of criteria indicators (CSTC) classifies VAT refund dossiers and selects taxpayers to inspection plans post-refund check, divided into 3 groups:
- Group I: CSTC group classifies VAT refund applications for checking first and refund later.
- Group II: CSTC group classifies VAT refund applications according to the risk scoring method.
- Group III: CSTC group according to management requirements of tax authorities.
Determining the risk threshold of a tax refund request is carried out according to the principle: 15% high risk; 30% are low risk and the remaining are medium risk (55%).
In the first phase of implementation, General Department of Taxation will run analysis within the set of financial policies including of criteria indicators (CSTC) group I and of criteria indicators (CSTC) group II with weighting factor CSTC of 1 to analyze and classify risks in Vietnam.
Please see attached Decision for details: QD 1388_TCT ngay 18.9.23_ap dung QLRR trong phan loai ho so hoan thue GTGT