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blue-check Recommendations of signs of buying, selling and using illegal invoices

Dispatch No. 2838/TCT-KTNB dated July 28th, 2021 of the General Department of Taxation regarding redressing, examining, reviewing and taking preventive and sanctioning measures against taxpayers who are prone to commit acts of buying, selling and using illegal invoices
Posted: 30/7/2021 9:58:27 AM | Latest updated: 5/8/2021 3:45:31 PM (GMT+7) | LuatVietnam: 5260 | Vietlaw: 525
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In order to prevent enterprises from exploiting the openness of tax mechanisms and policies to buy and sell illegal invoices to make illicit gains, the General Department of Taxation requests Tax Departments of provinces/cities to strengthen the review, supervision and investigation into enterprises showing these signs of risks:

(i) Issuing invoices in large quantities but enterprises have been temporarily closed;

(ii) Abolishing business addresses but then the enterprises apply for their business resumption, having large fluctuations in sales, using many invoices without incurring tax payables or with tax payables that are not commensurate with their sales;

(iii) Reporting the use of invoices but use none of invoices or issue abnormally large number of invoices.

Especially, the General Department of Taxation requests Tax Departments of provinces/cities to verify the active status of enterprises at the addresses registered with tax authorities in order to promptly detect enterprises trading, issuing illegal invoices but they absconded or temporarily stopped their business.

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Published Vietlaw's Newsletter No. 525
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Tax sanctions