Vietnam: Technical Assistance Report-Taxpayer Compliance Risk Management–Tourism Compliance Improvement Plan
IMF Staff Country Reports, April 28, 2023
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- Vietnam: Technical Assistance Report-Taxpayer Compliance Risk Management–Tourism Compliance Improvement Plan
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Bibliographic details
- Published: April 28, 2023
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400241505.002
Summary
- Technical assistance report focused on tourism compliance improvement plan (CIP).
- Capacity development (CD) activity concentrated on identifying risks in the tourism sector and identifying information and data sources to enable completion of the tourism CIP in February 2023.
- Workshops centered on: identifying potential risks within the tourism sector and the information/data that General Department of Taxation (GDT) needs to gather before the onsite assistance.
- The risk intelligence scan will set out fundamental information, data and analysis that enables identification of risks.
- The CIP will set out fundamental information, data, analysis, conclusions and the treatment strategies that will encourage and compel taxpayers to voluntarily comply.
Key findings
- Identification of potential risks across the tourism sector requires targeted information and data collection by GDT prior to onsite assistance.
- Risk intelligence scan is necessary to compile fundamental information, data and analysis to support risk identification.
- The CIP needs to include not only analysis and conclusions but explicit treatment strategies aimed at encouraging and compelling voluntary compliance.
- Governance, reporting and workflow processes within GDT are currently insufficiently defined to fully deliver treatment activities and report on outcomes.
Policy recommendations and treatment strategies
- GDT should establish governance, reporting and workflow processes to enable GDT staff to deliver the treatment activities and report on outcomes.
- CIP should document:
- Fundamental information, data and analysis supporting identified risks.
- Conclusions from the risk intelligence scan.
- Treatment strategies to encourage and compel voluntary compliance by taxpayers in the tourism sector.
- Provide background information on issues identified by GDT during earlier assistance, including:
- Legal provisions required for using data.
- Consideration of centralized versus decentralized ways of organizing compliance risk management activities.
Implementation considerations
- Pre-onsite work: gather the information/data identified in workshops to enable a comprehensive risk intelligence scan.
- Use the risk intelligence scan as the analytical foundation for the CIP and for prioritizing treatment strategies.
- Design governance and workflow arrangements that support ongoing delivery and outcome reporting for compliance activities.
International Monetary Fund. Fiscal Affairs Dept. "Vietnam: Technical Assistance Report-Taxpayer Compliance Risk Management–Tourism Compliance Improvement Plan", April 28, 2023.
Content in this bundle
- 1vnmea2023001 - Section 1