Focus on inspection, detection and handling of violations of the law on invoices


The tax agency has synthesized the violations of buying and selling, using illegal invoices and consolidated the records and transferred to the police hundreds of cases with signs of violation, in 2019 there were 135 cases and in 2020 it will be 162 cases.

Tax industry focuses on examining and inspecting businesses have risks of illegal printing, issuance, use, purchase and sale of invoices to detect and handle violations of the law on invoices

Some typical cases of violation include: Junma Phu Tho Company Limited; 4 companies in Hanoi are EUROPA Import-Export Company Limited, An Khanh Trading & Import-Export Company Limited, Minh Hai Service Import-Export & Trading Co., Ltd, Gia Bao Import-Export & Trading Company Limited.

Notably, the case of 15 companies illegally buying and selling value-added invoices in large quantities by Ngo Van Phat (Chairman of the Board of Advertising of Phat-Petraco Petroleum Trading Joint Stock Company in Hai Phong ) head; and some other typical cases are being handled in some key areas such as Ho Chi Minh City, Vinh Phuc, An Giang, the Central Highlands …

According to the General Department of Taxation (the Ministry of Finance), many measures in tax administration have been implemented such as: The organization identifying the business has signs of risk in printing, issuing, using, and buying and selling invoices. illegal; grasp the behavior and ways of organizations, individuals and businesses (collectively referred to as taxpayers) using, buying and selling illegal invoices.

Collect data about taxpayers managed by tax authorities and suspicious transaction information from other state management agencies such as Banking Supervisory Authority, Government Inspector, State Audit … .; denunciation letter; media …

Closely supervise taxpayers with high risks of invoices, control the printing, issuance, and use of invoices according to regulations; checking and reviewing the sale of single invoices to avoid the use of single invoices to validate inputs, or as vouchers to pay with the state budget.

Check information with illegal sale and purchase content, provide illegal invoices on the internet, social networks such as Facebook profile, email, phone … to determine identity, address, method, procedure, etc. activities of individuals and organizations that advertise, purchase, sell, provide illegal invoices in the local area, thereby providing and transferring information to the police to request for investigation. .

Strengthen coordination with commercial banks that taxpayers transact to request information on transactions and actual vouchers of via-bank payments to serve as a basis for tax handling, inspection and examination. cases in which taxpayers show signs of using illegal invoices to evade taxes, buy and sell invoices, shall be handled according to regulations.

Promote communication to raise awareness, create consensus and support from the business community and society, and fight against the illegal use of invoices and purchase and sale of invoices. Reporting cases in the local areas that police agencies and functional agencies have investigated and prosecute under the provisions of law on using illegal invoices to evade tax, appropriation of tax refunds, purchase selling invoices for social deterrence.

In particular, the tax agency has cooperated closely with the police agency in verifying the origin of goods, checking and verifying buyers and sellers from beginning to end; Documents and documents transferred to the police station to ensure legality, clearly identify signs, forms and tricks of violations regarding printing, issuance, or use of illegal invoices to evade taxes, or have signs purchase and sale of invoices of organizations, individuals and enterprises.

In the coming time, the General Department of Taxation will continue to direct the entire industry to focus on reviewing and supervising enterprises with high invoice risks; implementing synchronous tax administration solutions and coordinating with relevant agencies to promptly handle violations on invoices in order to evade taxes and appropriate tax amounts. The Tax Department will soon put into application of electronic invoices according to the provisions of Decree No. 123/2020 / ND-CP of the Government to facilitate tax inspection, tax inspection, invoice tracing and handling. timely error handling.

Le Kim Lien

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