| Summary: | This technical assistance report on Vietnam focuses on tourism compliance improvement plan (CIP). The capacity development (CD) activity focused on identifying risks in the tourism sector and identifying information and data sources to enable completion of the tourism CIP in February 2023. All of the workshops focused on identifying potential risks within the tourism sector and the information/data that General Department of Taxation (GDT) needs to gather before the onsite assistance. The risk intelligence scan will set out fundamental information, data and analysis that enables identification of risks. The CIP will set out fundamental information, data, analysis, conclusions and the treatment strategies that will encourage and compel taxpayers to voluntarily comply. GDT should establish governance, reporting and workflow processes to enable GDT staff to deliver the treatment activities and report on outcomes. The report recommends providing background information on various issues identified by the GDT during earlier assistance, such as legal provisions required using data; and centralized versus decentralized ways of organizing compliance risk management activities
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