{"id":999980314,"date":"2026-03-16T13:51:45","date_gmt":"2026-03-16T06:51:45","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999980314"},"modified":"2026-06-03T23:31:13","modified_gmt":"2026-06-03T16:31:13","slug":"tax-risk-management","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/tax-risk-management\/","title":{"rendered":"Tax Risk Management 4.0: Automated Reconciliation &amp; Discrepancy Alerts with Bizzi"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Decision 98\/QD-TCT, issued in 2024, completely changed the way the General Department of Taxation selects businesses for inspection. No longer a random selection, the &quot;Risk Management Application&quot; system now automatically analyzes thousands of tax declaration files based on Big Data and assigns risk scores periodically on the 25th of each month.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In that context, <\/span><b>Risk management in tax audits and inspections.<\/b><span style=\"font-weight: 400;\"> It&#039;s no longer a reactive response to an inspection decision, but rather a proactive approach to simulating a score before the tax authorities. This article deciphers the ranking mechanism. <\/span><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/98_QD-TCT.doc\"><b>Decision 98\/QD-TCT<\/b><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/2021_597-598_31-2021-TT-BTC.pdf\"><b>Circular 31\/2021\/TT-BTC<\/b><\/a><span style=\"font-weight: 400;\">It also provides a set of key formulas for CFOs to independently calculate HSKT risk scores, combining Bizzi&#039;s RPA solution to build a &quot;data shield&quot; before an inspection order is issued.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Co_che_%E2%80%9Ccham_diem%E2%80%9D_nguoi_nop_thue_hoat_dong_nhu_the_nao_theo_Thong_tu_31_va_Quyet_dinh_98\" >How does the taxpayer &quot;scoring&quot; mechanism work according to Circular 31 and Decision 98?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Co_che_van_hanh_cot_loi\" >Core operating mechanism<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#%E2%80%9CThoi_diem_vang%E2%80%9D_CFO_can_dac_biet_luu_y\" >The &quot;golden opportunity&quot; that CFOs need to pay special attention to.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#He_thong_phan_loai_5_hang_muc_rui_ro_va_3_muc_do_rui_ro_HSKT\" >The HSKT risk classification system has 5 risk tiers and 3 risk levels.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Hai_he_quy_chieu_song_song\" >Two parallel frames of reference<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Co_che_xac_dinh_nguong_rui_ro\" >Risk threshold determination mechanism<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Bo_chi_so_tieu_chi_Cong_thuc_tinh_diem_rui_ro_HSKT_theo_QD_98\" >The set of criteria and formulas for calculating HSKT risk scores according to Decision 98.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Nhom_chi_so_GTGT\" >Value Added Index Group<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Nhom_chi_so_TNDN\" >Corporate Income Tax Indicators Group<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#3_%E2%80%9CTu_huyet%E2%80%9D_van_hanh_khien_doanh_nghiep_bi_xep_hang_Rui_ro_cao_Truy_thu_thue\" >3 Operational &quot;Achilles&#039; Heel&quot; Flaws That Lead to High-Risk Business Ratings and Tax Collection<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Ung_dung_RPA_EPM_de_tu_dong_hoa_kiem_soat_rui_ro_thue\" >Applying RPA &amp; EPM to automate tax risk control.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Quy_trinh_phoi_hop_va_giai_trinh_khi_co_Quyet_dinh_kiem_tra_tai_tru_so\" >Procedures for coordination and explanation when an inspection decision is issued at the headquarters.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Cau_hoi_thuong_gap_ve_Quan_tri_rui_ro_thue_FAQ\" >Frequently Asked Questions about Tax Risk Management (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Doanh_nghiep_Hang_1_Rui_ro_rat_thap_co_bi_thanh_tra_khong\" >Are Category 1 (very low risk) businesses subject to inspection?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Lam_sao_de_biet_doanh_nghiep_dang_bi_no_thue_do_sai_tieu_muc\" >How can you tell if a business is in arrears on taxes due to an incorrect tax sub-item?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Cong_thuc_tinh_rui_ro_trong_QD_98_co_ap_dung_cho_moi_nganh_nghe_khong\" >Does the risk calculation formula in Decision 98 apply to all industries?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Phan_mem_ke_toan_co_tu_dong_canh_bao_rui_ro_thue_khong\" >Does accounting software automatically warn you about tax risks?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/tax-risk-management\/#Ket_luan_Tu_%E2%80%9CPhan_ung%E2%80%9D_sang_%E2%80%9CChu_dong_mo_phong_rui_ro%E2%80%9D\" >Conclusion: From &quot;Reactive&quot; to &quot;Proactive Risk Simulation&quot;<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_%E2%80%9Ccham_diem%E2%80%9D_nguoi_nop_thue_hoat_dong_nhu_the_nao_theo_Thong_tu_31_va_Quyet_dinh_98\"><\/span><b>How does the taxpayer &quot;scoring&quot; mechanism work according to Circular 31 and Decision 98?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To properly understand the nature of current tax risk management, CFOs need to recognize that tax authorities have shifted from a &quot;post-audit&quot; approach to a &quot;risk-based audit selection&quot; model. Every audit decision is now based on databases and algorithms.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_van_hanh_cot_loi\"><\/span><b>Core operating mechanism<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The risk management system operates on a centralized &quot;Risk Management Application&quot; platform at the General Department of Taxation. Data is collected from VAT, corporate income tax, special consumption tax declarations, electronic invoices, and third-party information, and then fed into a scoring model.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The process consists of three main steps:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gathering information<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Analysis and scoring based on a set of criteria indicators.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk assessment and alert list generation<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Notably, the analysis process is automated, minimizing subjective intervention. This leads to <\/span><b>Risk management in tax audits and inspections.<\/b><span style=\"font-weight: 400;\"> It has become a quantitative problem, rather than relying on the &quot;intuition&quot; of managers.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E2%80%9CThoi_diem_vang%E2%80%9D_CFO_can_dac_biet_luu_y\"><\/span><b>The &quot;golden opportunity&quot; that CFOs need to pay special attention to.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The VAT and Special Consumption Tax (SCT) analysis system is conducted periodically on the 25th of each month. The Corporate Income Tax (CIT) analysis, however, is conducted on April 25th, July 25th, and October 25th.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means that if the business wants to do it. <\/span><b>tax risk management<\/b><span style=\"font-weight: 400;\"> Proactively, all reconciliation and simulation of metrics should be completed before these deadlines. Once the system is running, &quot;firefighting&quot; will have little strategic significance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once the system completes the scoring, businesses will be placed into specific categories.<\/span><\/p>\n<figure id=\"attachment_999980319\" aria-describedby=\"caption-attachment-999980319\" style=\"width: 960px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980319 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue.jpg\" alt=\"Tax risk management 2\" width=\"960\" height=\"640\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue.jpg 960w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-300x200.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-768x512.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-18x12.jpg 18w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><figcaption id=\"caption-attachment-999980319\" class=\"wp-caption-text\">Risk management in tax audits and inspections is no longer about reacting to an inspection decision, but rather about proactively simulating a score with the tax authorities.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_phan_loai_5_hang_muc_rui_ro_va_3_muc_do_rui_ro_HSKT\"><\/span><strong>The HSKT risk classification system has 5 risk tiers and 3 risk levels.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many CFOs confuse a company&#039;s compliance rating with the risk level of individual tax returns. This distinction is crucial for risk management during tax audits and inspections.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hai_he_quy_chieu_song_song\"><\/span><b>Two parallel frames of reference<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Circular 31, taxpayers are categorized into four levels of compliance: high, medium, low, and non-compliant. This is an overall assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Decision 98, each tax return is classified into three risk levels: high, medium, and low. A business with a good compliance rating can still have a tax filing period that receives a high risk score.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_che_xac_dinh_nguong_rui_ro\"><\/span><b>Risk threshold determination mechanism<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Risk thresholds can be determined by absolute numbers (fixed scores) or relative numbers (percentage of businesses with the highest scores). When the threshold is exceeded, the HSKT (Higher Risk Assessment and Verification) will be placed on a priority inspection list.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For a CFO, this means <\/span><b>tax risk management<\/b><span style=\"font-weight: 400;\"> It&#039;s necessary to track each tax filing period individually, rather than just looking at the overall picture.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To assess their own position, CFOs need to have a thorough understanding of the set of metrics and criteria that the system is using.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bo_chi_so_tieu_chi_Cong_thuc_tinh_diem_rui_ro_HSKT_theo_QD_98\"><\/span><strong>The set of criteria and formulas for calculating HSKT risk scores according to Decision 98.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is a core element of the risk management strategy in tax audits and inspections. The system does not score based on common financial indicators such as ROA or ROE, but rather on specific formulas stipulated in written documents.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_chi_so_GTGT\"><\/span><b>Value Added Index Group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the key indicators is the difference between goods purchased and sales revenue for the current period compared to the average of the previous 12 months. Unusual fluctuations may be considered a sign of short selling or misrecording.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ratio of revenue subject to tax rate 0% to total revenue is also a sensitive indicator, especially for export businesses, as it is directly related to tax refunds. <\/span><span style=\"font-weight: 400;\">In addition, the ratio of output VAT to sales revenue between consecutive periods is compared to detect unusual changes in revenue structure.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nhom_chi_so_TNDN\"><\/span><b>Corporate Income Tax Indicators Group<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The ratio of total sales deductions to sales revenue is an important indicator, as it can reflect behavior in adjusting taxable revenue. <\/span><span style=\"font-weight: 400;\">The ratio of end-of-period provisions to total expenses is also analyzed to identify the possibility of over-provisioning that could reduce taxable profit.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Index<\/b><\/td>\n<td><b>Recipe<\/b><\/td>\n<td><b>Significance of risk<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Buy-Sell Fluctuations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">(This period \u2013 12-month average)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Detection of short selling<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Revenue 0% \/ Total Revenue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ratio %<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tax refund risk<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Output VAT \/ Revenue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Compare periods<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Revenue structure mismatch<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Deductions \/ Revenue<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ratio %<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Adjust revenue<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Contingency \/ Total cost<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ratio %<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Reduce taxable profit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"3_%E2%80%9CTu_huyet%E2%80%9D_van_hanh_khien_doanh_nghiep_bi_xep_hang_Rui_ro_cao_Truy_thu_thue\"><\/span><b>3 Operational &quot;Achilles&#039; Heel&quot; Flaws That Lead to High-Risk Business Ratings and Tax Collection<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In consulting practice, most high-risk points don&#039;t stem from intentional fraud but from process loopholes. This is why CFOs need to consider this. <\/span><b>tax risk management<\/b><span style=\"font-weight: 400;\"> as part of internal control.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly, there are discrepancies between tax returns and accounting records. When comparing manually, small differences are easily overlooked and accumulate into systemic risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, there is the risk of input invoices. A supplier that is operating normally may suddenly disappear, turning a previously valid invoice into a risky one.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thirdly, there is the &quot;Tax Notification Blind Spot&quot; \u2013 businesses miss notifications from tax authorities, leading to outstanding tax debts and forced invoice collection without timely resolution.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These gaps directly impact scores in the risk management system and increase audit risk. Manual processes are insufficient for effective resolution. Businesses need automation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ung_dung_RPA_EPM_de_tu_dong_hoa_kiem_soat_rui_ro_thue\"><\/span><b>Applying RPA &amp; EPM to automate tax risk control.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the era of Taxation 4.0, <\/span><b>Risk management in tax audits and inspections.<\/b><span style=\"font-weight: 400;\"> It needs to be digitized in accordance with how the tax authorities are currently operating. An effective solution is a combination. <a href=\"https:\/\/bizzi.vn\/rpa-ke-toan-la-gi\/\">RPA<\/a> and <a href=\"https:\/\/bizzi.vn\/epm-la-gi\/\">EPM<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Bizzi x Finevo system implements a four-step automation process. The robot automatically logs into the General Department of Taxation&#039;s portal, uploads declarations and notifications, and then compares the data with the internal ERP system. Discrepancies are immediately alerted to the CFO and Tax Manager. All records are stored in a structured manner on the Cloud for ready-to-use explanations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An important point in <\/span><b>tax risk management<\/b><span style=\"font-weight: 400;\"> This involves tracking outstanding tax obligations. The Outstanding Liability Monitoring feature helps to immediately detect overpayments, underpayments, or incorrect sub-items \u2013 factors that often lead to enforcement actions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When combined with the EPM platform, CFOs can simulate &quot;what-if&quot; scenarios before finalizing figures, thereby adjusting indicators to avoid exceeding risk thresholds.<\/span><\/p>\n<figure id=\"attachment_999980320\" aria-describedby=\"caption-attachment-999980320\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980320 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-3.jpg\" alt=\"Tax risk management 3\" width=\"1024\" height=\"455\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-3.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-3-300x133.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-3-768x341.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/quan-ly-rui-ro-ve-thue-3-18x8.jpg 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999980320\" class=\"wp-caption-text\">EPM helps businesses automate planning processes, connect and synchronize financial and operational data, thereby enhancing analytical capabilities and enabling faster and more accurate strategic decision-making.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_phoi_hop_va_giai_trinh_khi_co_Quyet_dinh_kiem_tra_tai_tru_so\"><\/span><b>Procedures for coordination and explanation when an inspection decision is issued at the headquarters.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">When receiving an inspection notice, businesses need to respond according to the principle of &quot;quick response - concise explanation&quot;. The documentation should be prepared based on internal risk assessment forms similar to those used by the tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Using digital archives allows for searching XML invoices in seconds instead of sifting through paper records. Before the inspection team arrives, businesses should rescan their incoming invoices to detect any retroactive risks.<\/span><\/p>\n<p><span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\">From the CFO&#039;s perspective, this is the final step in the chain.\u00a0<strong>Risk management in tax audits and inspections.<\/strong> \u2013 Transforming data into compelling evidence.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Quan_tri_rui_ro_thue_FAQ\"><\/span><b>Frequently Asked Questions about Tax Risk Management (FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax risk management (FAQ \u2013 Frequently Asked Questions) is the process of identifying, assessing, controlling, and mitigating the risks of non-compliance with tax laws. This helps businesses avoid penalties, back taxes, or being placed on a high-risk list for audits. It includes reviewing invoices, accounting data, and ensuring compliance with regulations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below are frequently asked questions (FAQs) about tax risk management:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_Hang_1_Rui_ro_rat_thap_co_bi_thanh_tra_khong\"><\/span><strong>Are Category 1 (very low risk) businesses subject to inspection?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, but infrequently and usually in the form of sample or thematic audits. Maintaining a stable tax risk management system helps businesses reduce the likelihood of being subjected to a full audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lam_sao_de_biet_doanh_nghiep_dang_bi_no_thue_do_sai_tieu_muc\"><\/span><strong>How can you tell if a business is in arrears on taxes due to an incorrect tax sub-item?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">CFOs should use an automated tax liability lookup tool to reconcile data on Etax with internal payment documents. Continuous monitoring helps detect discrepancies early and avoid late payment interest charges.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_rui_ro_trong_QD_98_co_ap_dung_cho_moi_nganh_nghe_khong\"><\/span><strong>Does the risk calculation formula in Decision 98 apply to all industries?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In principle, the criteria are widely applied, but the weighting and risk thresholds can be adjusted according to industry and size. Therefore, risk management in tax audits and inspections needs to be flexibly designed to suit the specific characteristics of each business.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Phan_mem_ke_toan_co_tu_dong_canh_bao_rui_ro_thue_khong\"><\/span><strong>Does accounting software automatically warn you about tax risks?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Most accounting software only records transaction data without directly connecting to the tax authority&#039;s system. Businesses need specialized RPA solutions like Bizzi to perform periodic tax health checks and proactively receive alerts.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_Tu_%E2%80%9CPhan_ung%E2%80%9D_sang_%E2%80%9CChu_dong_mo_phong_rui_ro%E2%80%9D\"><\/span><b>Conclusion: From &quot;Reactive&quot; to &quot;Proactive Risk Simulation&quot;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Tax 4.0 has changed the game. With tax authorities using algorithms to score businesses, companies also need automated systems to self-assess their performance before the 25th of each month.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For CFOs, managing risk during tax audits and inspections is not just about avoiding back taxes, but also about protecting cash flow, reputation, and the ability to issue invoices continuously. Implementing RPA solutions like Bizzi combined with Finevo&#039;s governance framework helps businesses build a &quot;data shield&quot;\u2014where every tax return is reconciled, every tax obligation is tracked, and every risk indicator is simulated before the tax authorities score the data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, tax risk management is no longer a supporting function, but has become a strategic capability of the Finance and Accounting department in the digital age.<\/span><\/p>\n<p><em><strong>Register to schedule a 1:1 consultation with Bizzi&#039;s team of experts to find the right solution for your business: <a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\">https:\/\/bizzi.vn\/dat-lich-demo\/<\/a><\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Quy\u1ebft \u0111\u1ecbnh 98\/Q\u0110-TCT ban h\u00e0nh n\u0103m 2024 \u0111\u00e3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n c\u00e1ch T\u1ed5ng c\u1ee5c Thu\u1ebf l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p \u0111\u1ec3 thanh tra. Kh\u00f4ng c\u00f2n&#8230;<\/p>","protected":false},"author":56,"featured_media":999980318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999980314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980314","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999980314"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980314\/revisions"}],"predecessor-version":[{"id":999980321,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980314\/revisions\/999980321"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999980318"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999980314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999980314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999980314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}