Official Dispatch No. 1798/TCT-TTKT dated May 16, 2023 of the General Department of Taxation on the review and handling of illegal invoices
The General Department of Taxation received Official Dispatch No. 1770/CAT-CSKT dated March 29, 2023 from the Phu Tho Provincial Police, requesting direction and coordination in preventing crimes of illegal purchase and sale of electronic invoices. Accordingly, the Phu Tho Public Security Agency investigated and discovered that a number of individuals had purchased businesses to issue invoices, sold them to organizations and individuals in need, causing damage to the state budget.
One of the notable directives, the General Department of Taxation requested the Tax Department to focus on reviewing the sales invoices of 524 enterprises in Appendix 1 (collectively 524 enterprises) attached to the official dispatch.
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 the invoice for VAT deduction/VAT refund, which is included in the calculation. CIT expenses, legal goods bought floating, smuggled
