Proactively review and resolutely handle violations of tax laws

In the context of increasingly sophisticated tax evasion and tax fraud, the authorities are stepping up inspections and strict handling of tax law violations. Bringing violations to justice not only aims to recover lost budget revenues but also contributes to raising warnings and deterrence, creating transparency and fairness in financial activities, and strengthening the trust of businesses and people in the national tax policy.

Tax officers support taxpayers at the Provincial Tax Department - Photo: LE AN

Director of the Provincial Tax Department Nguyen Ngoc Tu said that in order to prevent tax fraud and evasion, the Provincial Tax Department has recently stepped up inspection, examination and supervision of tax declarations by taxpayers, especially in high-risk business areas. Strengthening the review and examination of electronic invoices to prevent fraud in the use of invoices to prevent budget losses; organizing post-tax refund inspections in combination with tax finalization inspections and examinations to promptly detect and handle violations by taxpayers.

Accordingly, in 2024, tax inspections were conducted at 30 units. As a result, the amount of tax collected through inspection was nearly 2.9 billion VND; administrative fines and late payment fees were more than 875 million VND; loss reduction was 554 million VND; deduction reduction was more than 268 million VND. Tax law compliance was inspected at 543 units, the amount collected through inspection was more than 22.28 billion VND; fines were more than 9 billion VND; loss reduction was more than 180.8 billion VND; deduction reduction was more than 7.1 billion VND.

In particular, it has directed units in the entire industry to strengthen the review of the management and use of electronic invoices, to prevent organizations and individuals from buying, selling, and using illegal invoices and tax refund fraud. Initially, it has identified high-risk units and carried out steps according to regulations such as: notifying explanations, supplementing, checking locations, and notifying taxpayers not to operate at the registered address. Through the review, it has discovered and transferred files to the police to verify and investigate 26 cases with signs of violating the law on taxes and invoices.

Typically, through the inspection of tax law compliance from 2020 - 2021 at Tan Trieu T&P Company Limited, with Mr. Nguyen Mau Trieu as director, located in Nam Xuan Duc village, Tan Thanh commune, Huong Hoa district, the Provincial Tax Department Inspectorate determined that the unit had signs of tax evasion in value added tax declaration. On that basis, the Quang Tri Tax Department proactively conducted verification in related provinces and cities, collected evidence, consolidated records and transferred them to the Quang Tri Provincial Police for investigation and handling in accordance with the provisions of law.

According to the verification results of the Provincial Tax Department, Tan Trieu T&P Company Limited took advantage of the government's open policies and the COVID-19 period to import and trade live pigs to sell without invoices, and to issue invoices to the wrong buyers to evade taxes. Currently, the Provincial Police Investigation Security Agency has accepted and prosecuted the director of Tan Trieu T&P Company Limited for tax evasion. The Provincial People's Court will open a first-instance trial in the near future.

Regarding the handling of tax arrears, measures have been taken to urge tax collection and enforce tax arrears in accordance with regulations. Specifically, about 125,200 calls have been made to urge taxpayers to pay tax arrears and arising tax arrears. Tax arrears notices have been issued to more than 1 million taxpayers.

Issued 1,843 enforcement decisions with the amount of enforced tax of nearly 196.5 billion VND; of which, enforcement by means of withdrawing money from bank accounts was carried out in 1,341 cases with the amount of enforced tax of more than 101.2 billion VND; stopped using invoices in 502 cases with the amount of enforced tax of nearly 95.3 billion VND. Suspended exit from the country for 253 cases. Thereby, the whole province collected 48 billion VND in tax debt, reaching 45.3% of the recoverable debt.

According to Mr. Nguyen Ngoc Tu, in the coming time, the Provincial Tax Department will continue to strengthen the inspection and supervision of taxpayers' tax declarations to promptly detect acts of false declaration, leading to a lack of tax payable, increasing the amount of tax refunded and deducted to misappropriate state tax money, thereby taking timely preventive measures.

Focus on reviewing financial reports, the use of electronic invoices, and urging businesses to promptly pay taxes to the state budget. Promote connection and sharing of information and electronic invoice data in providing online public services. Proactively coordinate invoice verification between tax authorities, ensuring effectiveness in preventing VAT refund fraud.

Implement inspections and audits according to approved plans and on an ad hoc basis, ensuring the time, quality and effectiveness of inspections and audits. Focus on inspecting and auditing industries, fields and enterprises with high risks regarding taxes, invoices and tax refunds such as: enterprises with related transactions, enterprises refunding value added tax on exported goods.

Urge timely collection of tax and fines discovered through inspections and audits into the state budget, limit new tax debts. At the same time, continue to coordinate with competent authorities to prosecute cases related to tax law violations.

“Prosecuting violators before the law aims to ensure deterrence, create fairness and an equal environment in the production and business activities of taxpayers,” Mr. Tu emphasized.

Le An

Source: https://baoquangtri.vn/chu-dong-ra-soat-kien-quyet-xu-ly-vi-pham-phap-luat-thue-190994.htm