Directive No. 14/CT-UBND, issued by the People's Committee of Dak Lak Province, addresses measures to prevent loss of corporate income tax (CIT) in coffee business activities within the province. The Directive assigns responsibilities to relevant provincial departments, district-level People's Committees, tax authorities, customs, market surveillance, agricultural extension, planning and investment, finance, and enterprise management agencies. It requires strengthened coordination in inspection, supervision, and handling of tax-related violations from coffee production, processing, trading, and export activities, including cross-border trade and border-gate business. The Directive mandates enhanced risk-based tax audits of enterprises operating in coffee cultivation, purchase, processing and export, with particular attention to cases of undeclared income, under-invoicing, fictitious contracts, improper transfer pricing, and misclassification of business lines to evade…