Amending and supplementing a number of articles of the Law on Tax administration:

1. Clause 4, 5 and 6 is added to Article 4 as follows:

“4. Applying the risk management mechanism to tax administration:

a) The application of risk management mechanism in tax administration includes: collecting information and data related to tax payers; establishing the tax administration criteria; assessing the compliance with law of tax payers; suggesting and applying tax administration measures;

b) The tax authority shall manage and use professional information systems to asses taxation risks, the compliance with law of tax payers, select objects of tax inspection, and support other activities in tax administration.

5. Giving priorities when carrying out taxation procedures applicable to exports and imports if the tax payer satisfy the following requirements:

a) Do not violate the laws on tax and customs within consecutive 02 years;

b) Make payments via banks as prescribed by law;

c) Carry out electronic customs procedures and taxation procedures;

d) Comply with the law on accounting and statistics;

dd) Reach the required rated of export and import turnover.

6. The Government shall specify Clause 4 and Clause 5 of this Article.”

See a reference translation at: http://lawfirm.vn/?a=doc&id=2700