Circular stipulating the management of compliance and risk in tax administration

Summary

Circular No. 94/2026/TT-BTC comprehensively regulates the collection, processing, management, and use of taxpayer-related information to serve compliance and risk management in taxation. The document introduces a detailed set of assessment criteria to classify the risk levels of individual and corporate taxpayers, thereby serving as a basis for applying appropriate tax management measures (such as inspections, audits, or expedited procedures). Concurrently, the circular clearly defines criteria for evaluating taxpayers' legal compliance, establishing a clear reward and penalty mechanism to encourage transparency. The subjects of application are not limited to taxpayers but also encompass tax authorities, tax officials, and organizations and individuals involved in sharing and cross-checking tax data.