Official Dispatch No. 4840/CTHPH-TTHT dated December 30, 2022 of the Hai Phong City Tax Department warns of illegal use of invoices
Accordingly, through receiving information from the hotline, the taxpayer reflects when looking up information on purchase invoices for input goods and services on the General Department of Taxation ‘s hoadondientu.gdt.gov.vn with the account issued by the CQT on the first day of registration of electronic invoices (“e-invoices”), detecting the status:
- the seller makes a “false” e-invoice, while the buyer does not know the seller and does not have a transaction to buy goods; and
- in cased of online purchase of goods and services, when the seller delivers the goods to the buyer, the electronic contract is enclosed not issued by the seller but by another business.
This is a new form of electronic invoicing of invoicing enterprises.
Therefore, in order to strengthen tax management and help taxpayers avoid being penalized for illegal use of invoices, the Tax Department of Hai Phong City guides the following taxpayers:
- When buying goods and services directly or online, only receive goods and declare input VAT, calculate deductible expenses when determine CIT for e-invoice made by sellers (with real goods) who have posted full information (headquarters, tax code), matching the information on the order.
Regularly visit the website hoadondientu.gdt.gov.vn of the General Department of Taxation to look up and verify invoices for goods and services purchased and sold to check the validity of invoices, timely detect and handle legal invoices and illegal invoices.