Speaking at the meeting, Deputy General Director Dang Ngoc Minh stated that the risk management criteria set is the basis for tax authorities to identify households and individuals doing business who are subject to the declaration method and households and individuals doing business who are subject to the fixed tax method that show signs of violating the law on invoices or have signs of violating tax law. 

The provision of criteria helps to standardize the content and work steps, creating uniformity and objectivity in the assessment of households and individuals doing business with signs of tax risks and the management and use of invoices; contributing to modernizing risk management in tax management, management, and use of invoices for households and individuals doing business; enhancing the ability to detect, prevent, and timely handle organizations and individuals who violate tax and invoice laws, contributing to improving the effectiveness of tax management.

To implement risk management measures in tax authorities, the Deputy General Director emphasized the need to strengthen the deployment of electronic invoices in accordance with Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and vouchers. 

At the same time, the Tax sector continues to closely follow the content of Decision No. 06/QD-TTg of the Prime Minister approving the Project on developing the application of data on population, identification and electronic authentication to serve national digital transformation in the period 2022 – 2025, with a vision to 2030 (Project 06), thereby increasing the use of national population data, using this database to connect information between sectors, and strengthening management work. 

Besides that, the General Department of Taxation continues to direct tax authorities at all levels to focus on implementing Directive No. 18/CT-TTg of the Prime Minister on promoting connection and data sharing to serve the development of e-commerce, prevent tax evasion, and ensure monetary security. 

“The General Department of Taxation has assigned the Risk Management Board to focus on conducting surveys at the Tax Departments of provinces and centrally-run cities to grasp issues related to tax risk management to serve the research and development of automated tools for controlling invoice fraud in order to develop a risk criteria set for households. Therefore, the General Department’s leadership requests that local Tax Departments actively provide feedback to the Risk Management Board on the criteria index and the e-invoice processing procedure,” said Deputy General Director Dang Ngoc Minh. 

Deputy General Director Dang Ngoc Minh requested that the departments and professional divisions focus on coordinating with the Risk Management Board to organize the compilation of a comprehensive report on the criteria set to be input into the system for programming in order to provide solutions and analysis tools. risks, automating the stages to help tax authorities operate more effectively, while limiting risks to the professional work of officials managing households at the grassroots tax authorities.