New points of Circular 94/2026/TT-BTC on risk management

Summary

Circular No. 94/2026/TT-BTC on compliance management and risk management in tax administration, effective from July 1, 2026:

1. Change in approach: Shift focus to a unified model of 'compliance and risk management'.
2. Modernization: Add new concepts, establish a digital management architecture (Big Data, Machine Learning, AI).
3. Compliance classification: Maintain 4 compliance levels, focusing on supporting taxpayers.
4. Risk management: Unify risk classification into 3 levels.