Strengthening review and inspection to prevent fraud in invoice using


The General Department of Taxation requires units to strengthen measures to review and inspect invoices to prevent fraud. Photo: TL.
The General Department of Taxation requires units to strengthen measures to review and inspect invoices to prevent fraud. Photo: TL.

Organize the peak month to prevent and fight against invoice fraud

According to the General Department of Taxation, taking advantage of the openness of mechanisms and policies, new businesses have been established to buy and, sell and use invoices illegally commit fraudulent acts of using invoices to appropriate tax from the State budget.

The use of invoices and e-invoices following the law and the management of e-invoices has been of great interest to the tax sector, taxpayers and society. As a result, the Tax sector has been implementing many communication and support programs for businesses, organizations and individuals to understand and comply with regulations on invoices and e-invoices, expand management measures to prevent, detect and handle illegal acts in the illegal issuance and use of invoices.

To further improve the effectiveness and efficiency of e-invoice management, the General Department of Taxation has required the heads of tax agencies at all levels to implement the following key tasks:

Collecting invoice violations discovered through tax administration, inspection and examination, police investigation and media in recent times; organizing the exchange and summarization of experiences between inspection and examination units throughout the Department of Taxation to discuss unified solutions for new, sophisticated and complex violations to disseminate in the entire unit and throughout the sector.

In addition, the tax sector has implemented a peak month of combat against illegal trade and the use of invoices and tax refund fraud. Based on the reality of local management, the tax departments have deployed and assigned the task of fighting against tax refund fraud, illegal trading of invoices, reviewing and checking invoices to each civil servant and each team, each unit in association with emulation and commendation work.

Furthermore, the General Department of Taxation has requested the tax departments to strengthen the implementation of invoice verification under the guidance in Official Letter No. 702/TCT-CNTT dated March 11, 2022, of the General Department of Taxation, on deploying the application on assistance in tracking the results of invoice verification at the tax office to ensure the verification content as requested. The tax agency must be responsible for the verification results and answer the invoice verification on time.

At the same time, the tax departments have been required to strengthen the review of invoices, assess the risk of conducting inspections at the tax office, assess the overall risk through the ongoing applications of the tax sector, through the actual tax management, invoice management, tax declaration and payment to develop and implement inspection plans, avoiding the omission of risky enterprises and enterprises which have not been inspected for many years; carry out key inspections for the right subjects with a focus on high risks and following the provisions of law.

Strictly handle the responsibility of the head

The General Department of Taxation has also required units to strengthen staff management, raise their sense of discipline and prevent risks, specifically: supervise tax officers in their official duty performance, especially those in frequent contact with taxpayers, to avoid harassment and troublesome for taxpayers or ignore, abet and participate in illegal trade and fraud of invoices to appropriate tax money;

To disseminate prohibited acts in tax administration as prescribed in Article 6 of the Law on Tax Administration 2019 and banned acts in the field of invoices and documents as prescribed in Clause 1, Article 5. Decree No. 123/2020/ND-CP, dated October 19, 2020, regulates invoices and documents.

To strictly handle civil servants who are irresponsible, neglectful and omit work; prolong the processing for profiteering; causing troubles and difficulties for taxpayers or aiding taxpayers to violate regulations in tax administration; and strictly comply with regulations on rotation, transfer and change of working positions.

To strengthen training, retraining and skill improvement for civil servants in the tax sector to improve tax management capacity and skills, invoice inspection skills to promptly detect new methods, tricks and fraudulent acts on organizations and individuals illegally trading and using invoices to legalize raw materials and goods.

Implementing e-invoices generated from cash registers Implementing e-invoices generated from cash registers

In addition, the General Department of Taxation has also required strict implementation of administrative discipline in the process of performing official duties and tasks, upholding the responsibilities of heads of agencies and units in administrative discipline, strictly handling the responsibility of the head following regulations


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