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การบริหารจัดเก็บภาษีอากรแนวใหม่ โดยหลักการบริหารความเสี่ยง PowerPoint PPT Presentation


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การบริหารจัดเก็บภาษีอากรแนวใหม่ โดยหลักการบริหารความเสี่ยง. Compliance Risk Management In the Revenue Department. ผลลัพธ์. ผู้เสียภาษี. แนวคิดการบริหารจัดเก็บภาษีอากรแนวใหม่. ประเทศไทย. Compliance Risk Management : (CRM). THAILAND.

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3447225

Compliance Risk Management

In the Revenue Department


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Compliance Risk Management :

(CRM)

THAILAND


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:

PAA

Filing

Post -filing


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Pre-filing

1.

  • 2. (Take proactive actions)

  • knowledge management

  • issue identification

  • issue management


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Fair Play

Federal Minister of Finance

1.

2.

(Pre-filing)

3.

  • Tax advisor


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Horizontal Monitoring in the Netherlands

1. (trust, understanding and transparency)

2.

3.

(It creates a 'green lane' for tax returns)


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What is it all about ? :

RD

RD

Big Change

IT


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:


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:


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:


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Pre-assessment Agreement

PAA


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1.

2.

3. (Pre-filing)


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4.

5. (Mind set)


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Accountant/

Accounting

Office

Taxpayer

CRM

(PAA)

Tax

Officer

New TA


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Compliance Cost

CRM


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.


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CPA/TA


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.


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Compliance Risk Management : CRM

  • Compliance cost

20


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Compliance Risk Management : CRM ()

-

21


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Compliance costs


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... , ... , ..., ..., .

. , ..

:


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..., ...

...,

...,

...

...

...

...

:


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Filing

Happy Ending

  • .17

  • + +

  • PIT

  • .52,53,59

  • .56

  • .56,57,57,57,62

  • CIT

  • .67

  • .68,68,69

  • VAT

  • .83-83/10

  • SBT

  • .91/10

Post-filing

PAA

.18

. 60


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  • Company Profile

  • ...

  • ... .. ..


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Tax Mapping

& Tax manual


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Pre Assessment Agreement


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Pre-Assessment Agreement


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Pre-Assessment Agreement


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Pre assessment agreement paa

Pre-Assessment Agreement (PAA)

  • Horizontal Monitoring

  • :


Pre assessment agreement paa1

Pre-Assessment Agreement (PAA)

:

PAA

PAA


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Pre-Assessment Agreement: PAA


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  • Pre-assessment agreement


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S

Strengths

13

PAA Post audit

Pre audit .


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W

Weaknesses

  • (Post audit)

  • 2.

  • 3.

  • 4. Supply chain


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W

Weaknesses

  • 5. PAA

    • 2

    • PAA

    • PAA

  • 6.

  • PAA

  • Supply chain


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W

Weaknesses

7.

8.

9.


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O

Opportunities

  • Software

    • Software

  • 2.


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O

Opportunities

  • 3.

  • 4.


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T

Threats

PAA


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  • 1.

  • (QA)

  • 2.

    • IT


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  • 3. 13

  • TIN

  • TIN 13

  • 4.


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17


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(Pilot Project)

SMEs

LTO

.


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    • .

  • Supply chain logistic

  • Software house

  • Cash register Vat refund Credit card


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Supply Chain Logistic Program

Up stream

.

Test

...1,2,3

...53

...54

WT

..36

RD

.

Down stream


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Supply Chain Logistic Program

RD

Tax Point

Tax Point

..30

/


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Supply Chain Logistic Program

Cash register

Cash register

Vat Refund

Credit card

RD

.


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Revenue Department


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[email protected]

[email protected]


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