List of 524 enterprises with invoice risks announced by the General Department of Taxation in Vietnam

List of 524 enterprises with invoice risks announced by the General Department of Taxation in Vietnam

The General Department of Taxation announced the list of 524 enterprises with invoice risks in Appendix 1 issued together with Official Dispatch 1798/TCT-TTKT.

The General Department of Taxation asked Tax Departments to focus on reviewing the sales invoices of these 524 enterprises:

- In case it is discovered that an enterprise under the tax authority has used its invoice out of 524 enterprises, the enterprise shall be requested to clarify the use of invoices for VAT deduction/VAT refund included in the cost of calculating CIT for legitimate goods bought floating, smuggled.

Suggest that the Tax Department based on actual violations and regulations in legal documents, promptly handle taxes in accordance with regulations, consolidate the file, and transfer it to the police agency for handling according to the provisions of law.

- The Tax Department directly manages taxes for enterprises on the list of 524 enterprises conducting reviews. If it is discovered that enterprises have issued invoices to sell to businesses in other localities issued in 2020, 2021, or 2022 that are not included in the e-invoice data of the General Department of Tax, promptly send a written notice to the relevant tax authority and enter information on the invoice verification application to coordinate, compare, review, and handle according to regulations.

- The General Department of Taxation transfers the Annexes attached to this Official Dispatch, including:

+ Appendix 1: List of 524 enterprises.

+ Appendix 2. List of use invoices of 524 enterprises that have declared VAT and CIT.

+ Appendix 3: Summary of results of tax review and handling for the use of invoices by 524 enterprises.

Report on the results of the review and handling of tax violations and general invoices according to Appendix 2, Appendix 3 attached to this official dispatch and send a paper copy to the General Department before June 30, 2023 (file sent to pttha@gdt.gov.vn.).

- Supporting Tax Departments to review invoices, the General Department of Taxation sends e-invoice data of 524 businesses exploited from the e-invoice system in 2021, in 2022, separating files by each tax authority, including:

+ Data of e-invoices sold by 524 enterprises separated by file management by Hanoi Tax Authority and Ho Chi Minh Tax Authority.

+ List of enterprises (mst) that use e-invoices of 524 enterprises, separated by file by each tax authority;

+ The list of enterprises using e-invoices of 524 enterprises is not separated by tax authorities because the mst in the field "NMMST" cannot look up the information of the tax authorities in the TMS application. The Department of Taxation and Tax Administration of large enterprises is requested to compare with local management enterprises for review.

Request the Tax Departments to send a paper document or an electronic document to the email address pttha@gdt.gov.vn to notify the focal point to receive the e-invoice data file (full name, title, department/department, mobile phone number, and email address within the industry). Contact the Tax Inspection and Inspection Department (Add: Pham Thi Thanh Ha, phone number: 0989957255).

View the detailed list of 524 enterprises with invoice risks in Official Dispatch 1798/TCT-TTKT dated May 16, 2023.

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