IMF Staff Country Reports

Vietnam: Technical Assistance Report-Taxpayer Compliance Risk Management – Tourism Compliance Improvement Plan

Publication Date:

June 6, 2023

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

This is a summary report concerning an in-country capacity development (CD) activity by Mr. Andy Ditchfield and Mr. Steve Howlin (IMF Fiscal Affairs Department (FAD) Short Term Experts (STX)) to the General Department of Taxation (GDT) of Vietnam during the period February 14 to 22, 2023. The purpose of this CD was to consolidate and build on the compliance risk management (CRM) remote training delivered in September and November 2022 by further practically applying CRM principles to the tourism sector to finalize a tourism sector compliance improvement plan (CIP). This sectoral CIP is a pilot that will give GDT the experience and confidence to extend contemporary CRM practices to other sectors and other specific compliance risks.

Series:

Country Report No. 2023/199

Subject:

Auditing Compliance improvement plans Compliance risk management Economic sectors Financial services Interest rate parity International organization Monetary policy Public financial management (PFM) Revenue administration Tourism

Frequency:

regular