Internal control of corporate income tax compliance of small and medium enterprises at the Tax Department of Bu Gia Map district, Binh Phuoc province - 17

Risk Assessment

It doesn't matter at all.

Not important

Moderately important

Important

Very important

Average score

Total number of respondents to the survey questionnaire

Percentage (%) of respondents answering Important and Very important

Percentage (%) of respondents answering Very important

Percentage (%) of respondents who disagreed: Important and Very important

weight

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

1

Bu Gia Map District Tax Department has built

mechanism to identify and assess risks arising in corporate income tax collection.

2

4

6

3

3

3.1

18

33%

17%

33%

2

The annual corporate income tax collection target is set by the Department.

The Tax Department builds in conjunction with the budget assigned by the Tax Department and the Provincial People's Committee.

1

4

2

8

3

3.4

18

61%

17%

28%

The Tax Department regularly holds meetings to assess the impact of potential risks.

occurred during the corporate income tax collection process.

0

2

4

7

5

3.8

18

67%

28%

11%

4

The Tax Department has established criteria for risk assessment, risk ranking and risk adjustment related to changes in documents.

legal version

2

5

4

4

3

3.1

18

39%

17%

39%

5

The Tax Department has established specific measures to respond to risks that may arise during the tax process.

corporate income tax collection process.

2

3

3

6

4

3.4

18

56%

22%

28%

6

Tax Department focuses on improving qualifications

staff expertise

0

1

3

6

8

4.2

18

78%

44%

6%

Information and communication

It doesn't matter at all.

Not important

Moderately important

Important

Very important

Average score

Total number of respondents to the survey questionnaire

Percentage (%) of respondents answering Important and Very important

Percentage (%) of respondents answering Very important

Percentage (%) of respondents who disagreed: Important and Very important

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

1

The electronic portal connecting with Companies and Enterprises paying corporate income tax is always active.

effective action

0

1

2

6

9

4.3

18

83%

50%

6%

2

Tax management process and management program

Electronic tax information is always updated promptly.

1

1

2

6

8

4.1

18

78%

44%

11%

under new tax policies

3

The regulations of the Tax Department on corporate income tax collection are clearly stated in writing and are communicated to all employees.

in charge of corporate income tax collection.

2

3

3

5

5

3.4

18

56%

28%

28%

4

Difficulties and problems arising in corporate income tax collection are always disseminated and solutions are proposed in the General Department of Taxation.

through meetings.

4

2

7

3

2

2.8

18

28%

11%

33%

5

Set up a hotline or information channel

especially to support the response to corporate income tax payments of relevant entities.

1

3

7

4

3

3.3

18

39%

17%

22%

Control activities

It doesn't matter at all.

Not important

Moderately important

Important

Very important

Average score

Total number of respondents to the survey questionnaire

Percentage (%) of respondents answering Important and Very important

Percentage (%) of respondents answering Very important

Percentage (%) of respondents who disagreed: Important and Very important

weight

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

1

The account and password to log in to the centralized tax management program TMS used for tax management at the Tax Department are

Delegate to specific individuals.

2

3

8

3

2

3.0

18

28%

11%

28%

2

Employees involved in tax collection activities

TNDN positions are rotated periodically.

0

1

2

11

4

4.0

18

83%

22%

6%

Access to information related to designated and authorized corporate income tax collection activities

rights for individuals as prescribed.

1

2

8

4

3

3.3

18

39%

17%

17%

4

The activities of managing and storing records on corporate income tax collection at the Tax Department are always ensured to be in accordance with the correct procedures, careful and without loss.

lost

6

3

2

3

4

2.8

18

39%

22%

50%

5

Corporate income tax settlement audit records

thoroughly tested before approval.

1

2

3

5

7

3.8

18

67%

39%

17%

Monitor

It doesn't matter at all.

Not important

Moderately important

Important

Very important

Average score

Total number of respondents to the survey questionnaire

Percentage (%) of respondents answering Important and Very important

Percentage (%) of respondents answering Very important

Percentage (%) of respondents who disagreed: Important and Very important

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

1

The People's Committees of provinces and districts always monitor, support, monitor and urge tax collection and payment.

Corporate Income Tax of the Tax Department.

2

3

8

3

2

3.0

18

28%

11%

28%

2

Regular Tax Department Leadership

Check and monitor corporate income tax collection

1

2

2

6

7

3.9

18

72%

39%

17%

of relevant departments.

3

Cross-checking among employees within

The Tax Department always complies with regulations.

2

3

3

6

4

3.4

18

56%

22%

28%

4

Tax Department leaders always receive reports on arising difficulties and problems.

in the process of collecting corporate income tax.

1

2

3

4

8

3.9

18

67%

44%

17%