| Summary: | This technical assistance report on Vietnam focuses on taxpayer compliance risk management (CRM)–tourism compliance improvement plan (CIP). The capacity development activity focused on more in-depth practical analysis of risks in the tourism sector, assessing and ranking risk, and understanding behavior, developing strategies, recording this in a CIP and planning for implementation. A workshop and exercise were held to segment the tourism industry by the many perspectives of risk. The report highlights that a high-level Risk Management Steering Committee should be established to review, approve, and oversee the CIP and other key risk documents and outcomes that support the CIP. Provincial tax administrations will be critical to the efficient delivery of the CIP. The Risk Management Board should establish robust and effective relationships with provincial tax administrations to enable them to better understand the benefits of the CRM process and to participate in the key steps for developing CIPs, including the CIP for the tourism sector. RMB should finalize the relevant risk documentation, including the risk assessments, ratings and treatments plans that contribute to the CIP. This should include the analysis of accurate and complete data
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