According to the investigation, the General Department of Taxation (Ministry of Finance) discovered 524 enterprises selling illegal invoices to evade taxes.
524 businesses sell illegal invoices to evade taxes
In recent years, enterprises have basically complied with tax laws. However, there are still some businesses that always find ways to cheat on taxes. The purpose of this behavior is to evade taxes and appropriate tax refunds from the State budget.
It is worth mentioning that the case of 524 enterprises above is different from the case of businesses selling goods and then giving up their registered business addresses. Businesses that sell invoices mainly declare false invoices for purchased goods. This is one of the prohibited acts under Clause 7, Article 6 of the Law on Tax Administration.
Following the direction of the Government, the Prime Minister and the Minister of Finance on facilitating and removing difficulties and obstacles for enterprises, the General Department of Taxation has issued Official Letter No. May 16, 2023 to recommend businesses with input invoices of 524 businesses selling illegal invoices to actively review and exclude illegal invoices without accompanying goods to adjust their declarations , properly accounting tax obligations to the State.
According to the Government Newspaper dated 12/07/2023
Clearly define the responsibilities of taxpayers
The Tax Administration Law has specified the responsibilities and interests of taxpayers related to invoices. Accordingly, if the purchaser of goods or services uses illegal invoices and documents to prove that the seller’s violation of using illegal invoices belongs to the seller, he/she shall be subject to administrative penalties for tax violations according to the provisions of law. prescribed in Article 142 of the Law on Tax Administration. In case taxpayers are found to use illegal invoices, they shall be administratively sanctioned.
In accordance with the tax administration law, the local Tax Department has invited businesses related to the above 524 high-risk enterprises to prove that the use of invoices is legal. The explanation directly at the Tax Office or in writing is the choice of the enterprise.
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