General Department of Taxation strengthens verification of invoices in Vietnam and the origin of purchased goods when there are signs of issuing invoices around?
- How is the implementation of the act of preventing the handling of the illegal purchase and sale of invoices in Vietnam?
- How is the implementation of the act of preventing the handling of the illegal purchase and sale of invoices in Vietnam?
- How is the coordination between the competent authorities in verifying the origin of goods?
How is the implementation of the act of preventing the handling of the illegal purchase and sale of invoices in Vietnam?
According to Official Letter 1873/TCT-TTKT dated June 1, 2022 on strengthening the review and detection of taxpayers with signs of risk on invoices in Vietnam, combating VAT refund fraud) regulations:
- In order to promptly detect, prevent and strictly handle cases of trading in invoices to gain illicit profits, the General Department of Taxation proposes Tax offices at all levels, based on current regulations, to continue implementing the following measures: solutions as directed in the documents: Official Letter No. 3928/TCT-TTKT dated September 18, 2020 v/v strengthening the tax authorities' solutions to prevent, detect and handle illegal acts the law on management and use of invoices; Official Dispatch No. 2838/TCT-KTNB dated July 28, 2021 on rectification, inspection, review, preventive measures and handling of taxpayers at risk of acts of buying, selling and using real invoices legal ...
In addition, the following specific measures should be synchronously implemented:
- Tax authorities at all levels organize the implementation, dissemination, implementation, review, assessment and exchange of experiences on signs and violations in invoice management: Issuing, using , buying and selling invoices is not legal. At the same time, the organization reviews, evaluates and classifies businesses with signs of invoice risk through questionable signs. In case of high tax risk, the tax authority shall request clarification. When the basis for the suspicion of the risk is proved, it will be put into key supervision inspection, but if there is not enough evidence to prove the risk, the tax inspection and examination shall be combined with the inspection of invoices immediately.
(Some signs and violations are in the Appendix attached to the official dispatch).
General Department of Taxation strengthens verification of invoices in Vietnam and the origin of purchased goods when there are signs of issuing invoices around?
How is the implementation of the act of preventing the handling of the illegal purchase and sale of invoices in Vietnam?
According to Official Letter 1873/TCT-TTKT dated June 1, 2022 on strengthening the review and detection of taxpayers with signs of risk on invoices in Vietnam, combating VAT refund fraud) regulations:
- In order to promptly detect, prevent and strictly handle cases of trading in invoices to gain illegal profits, the General Department of Taxation proposes Tax offices at all levels, based on current regulations, to continue implementing the following measures: solutions as directed in the documents: Official Letter No. 3928/TCT-TTKT dated September 18, 2020 v/v strengthening the tax authorities' solutions to prevent, detect and handle illegal acts the law on management and use of invoices; Official Dispatch No. 2838/TCT-KTNB dated July 28, 2021 on rectification, inspection, review, preventive measures and handling of taxpayers at risk of acts of buying, selling and using real invoices legal ...
In addition, the following specific measures should be synchronously implemented:
- Tax authorities at all levels organize the implementation, dissemination, implementation, review, assessment and exchange of experiences on signs and violations in invoice management: Issuing, using , buying and selling invoices is not legal. At the same time, the organization reviews, evaluates and classifies businesses with signs of invoice risk through questionable signs. In case of high tax risk, the tax authority shall request clarification. When the basis for the suspicion of the risk is proved inspection it will be put into key supervision, but if there is not enough evidence to prove the risk, the tax inspection and examination shall be combined with the inspection of invoices immediately.
(Some signs and violations are in the Appendix attached to the official dispatch).
How is the coordination between the competent authorities in verifying the origin of goods?
According to Official Letter 1873/TCT-TTKT dated June 1, 2022 on strengthening the review and detection of taxpayers with signs of risk on invoices in Vietnam, combating VAT refund fraud) regulations:
- Strengthen coordination with police agencies according to Joint Circular No. 85/2016/TTLT-BTC-BCA dated June 20, 2016 of the Ministry of Finance - Ministry of Public Security in verifying the origin of goods, checking and verifying the buyer and seller from the beginning to the end; Dossiers and documents transferred to the police agency must ensure the legality, clearly identify signs, forms and tricks of illegal printing, issuance and use of invoices to evade taxes or show signs of purchase. selling invoices of organizations, individuals and businesses; Closely coordinate the provision of information and documents at the request of the police agency during the investigation, handling and update of investigation results, in order to speed up the progress and soon investigate conclusions and recommendations. prosecute and handle according to the provisions of law and update the handling results in a timely manner. Issue and amend coordination documents to be consistent with current regulations.
- Strengthen coordination with banks to verify the payment via bank, suspicious transactions according to Decision No. 1796/QD-BTC dated September 11, 2017 of the Minister of Finance on amendments and supplements. a number of Articles of the Regulation on handling information of organizations and individuals with suspicious transactions at tax authorities at all levels in Decision No. 568/QD-BTC dated March 26, 2015 of the Minister of Finance.
- Strengthen coordination with Customs to promptly exchange and provide information according to Decision No. 2413/QD-BTC dated November 23, 2017 of the Minister of Finance on promulgating Regulation on exchange of information. Information between Customs and Tax authorities: Verification of origin of goods, import declarations, export declarations, irregular inspection of export shipments of tax refund enterprises,...
The General Department of Taxation shall notify the Tax Departments and implement them. If there are problems or difficulties in the implementation process, the Tax Department is requested to report to the General Department of Taxation for consideration and timely settlement.
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