Violation of e invoices will be strictly handled


Violation of e-invoices will be strictly handled
The conference.

At the conference, Mr Vu Manh Cuong, Director of the Tax Audit – Inspection Department, said that the General Department of Taxation had given instructions on strengthening inspection for enterprises with high risks of tax and invoices.

Accordingly, the local Tax authority has contributed to effectively preventing violations in using invoices and e-invoices, raising awareness of tax law compliance, and creating a healthy and fair business environment.

However, some subjects have established businesses to buy, sell, and use illegal invoices and commit fraudulent acts when using invoices to appropriate State budgets with sophisticated and complicated tricks.

Regarding violations and fraud on e-invoices, Director Vu Manh Cuong said that offenders have established many businesses or acquired businesses that have operated, then registered or changed the information of the legal representative to issue and sell invoices in a short time and stopped operation to avoid inspection and examination by the authorities, especially tax authority.

During the operation, these enterprises change their addresses. Then, when the enterprises know that the Tax man makes inspection plans, they suspend the operation or stop contacts and other transactions.

At the conference, the Director shares measures and methods to prevent fraud of e-invoices by the Tax authority.

At the conference, the Tax Declaration and Accounting Department representative shared solutions to identify risks and frauds in using e-invoices related to tax registration and business registration management.

Violation of e-invoices will be strictly handled
Mr Vu Manh Cuong, Director of the Tax Audit – Inspection Department, speaks at the conference.

While monitoring the management of business registration and tax registration, most of the cases handled by the police and tax agencies are related to invoices fraud, especially enterprises established not for business purposes but only to sell invoices for profit, appropriate tax money without trading in goods and services (bogus companies).

Regarding e-invoices, the General Department of Taxation’s report shows that the application of e-invoices nationwide has completed the plan and goals of the Ministry of Finance and the country’s top tax regulator, meeting regulations on the effectiveness of the Law on Tax Administration and Decree No. 123/2020/ND-CP, and contributing to saving the cost of issuing and keeping invoices; facilitating the checking and reviewing tax declaration and tax refund, and improving the efficiency of tax administration.

However, some enterprises, organizations and individuals have abused the issuance and use of e-invoices to issue blank and trade invoices to profit and appropriate tax amounts. Typically, several cases have been investigated and prosecuted by local police agencies of Phu Tho, Hai Phong, Quang Ninh, and Ninh Binh.

The General Department of Taxation also said that the execution of e-invoices had faced some problems. Accordingly, the decentralization of exploitation rights for taxpayers’ e-invoice data is not subject to management by Tax man. The decentralization of using functions and data on the e-invoices must comply with the provisions of Articles 21, 22, 23, 24, and 25 of the Electronic Invoice Management Process issued together with Decision No. No. 1447/QD-TCT.

Accordingly, the tax authority has a decentralized right to exploit tax payers’ invoice data; the superior tax authority is only a decentralized right to exploit taxpayers’ invoice data managed by the subordinate tax authority. Therefore, taxpayers’ invoice data, in some cases, must be searched in other provinces, causing difficulties in tax inspection and management.

In addition, the problems related to access speed, slow exploitation of invoice reports and the limited scope of mining data has not met all the requirement for exploiting invoice data for tax administration.

In addition, there is a lack of tools and functions in detecting suspicious signs in the use of e-invoices by enterprises, organizations and individuals to assist tax authorities in handling and preventing the illegal use of electronic invoices and tax offences.

Violation of e-invoices will be strictly handled
Acting Director General of General Department of Taxation Mai Xuan Thanh

Concluding the conference, Acting Director General Mai Xuan Thanh appreciated the determination of tax departments and local tax departments to control the trade of e-invoices gradually.

To eliminate the trade of invoices, Acting Director General Mai Xuan Thanh requested that departments of the General Department of Taxation issue and implement risk management applications to analyze taxpayers’ information. Based on the list warned by the application, the tax departments review and compare with the reality of local management, focusing on high-risk taxpayers.

The Acting Director General also asked departments and units to gather opinions from localities to provide equipment for management. In addition, promote the decentralization of data processing of e-invoices and the personalization of work for each officer. Furthermore, in localities, it is necessary to strengthen communication and information exchange with management agencies and local government to ensure strict handling of violations.


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