Many businesses show signs of high risk in taxes and invoices.

Through inspection, examination and supervision, in recent times, the Quang Tri Provincial Tax Department has promptly detected, prevented and handled many cases with signs of high risks regarding taxes and invoices. Notably, in 2023, the Provincial Tax Department detected and transferred files to the police agency to investigate 29 cases with signs of violations of the law on taxes and invoices.

Professional activities at the reception and result delivery department of Quang Tri Provincial Tax Department - Photo: TT

Many "ghost" companies were established.

The report of the Provincial Tax Department said that, in the process of performing tax management functions, the unit discovered that Cam Giang Machinery Equipment and Services Trading Company Limited (Cam Giang Company) had tax code 3200720272, registered address at Kim Dau village, Thanh An commune, Cam Lo district.

Cam Giang Company is represented by Mr. Ngo Quoc Tru, permanent residence at Village 19, Truc Dao Commune, Truc Ninh District, Nam Dinh Province. On March 27, 2023, the tax authority coordinated with the People's Committee of Thanh An Commune to inspect and verify the existence of this enterprise. As a result of the verification, Cam Giang Company did not operate at the address registered with the tax authority, and the authorities were also unable to contact the legal representative.

Through the process of checking the issuance and use of electronic invoices, revenue declaration and value added tax for enterprises, the Provincial Tax Department determined that Cam Giang Company has signs of high tax risks.

Specifically, this enterprise did not fully declare on the value added tax declaration form, the value added tax data on the electronic invoice system was different from the data on the value added tax declaration form; used many invoice numbers issued to customers with large, sudden revenue increases, the main items sold were land, sand...; issued invoices to enterprises not operating at the registered address, showing signs of buying and selling invoices.

Not only the Provincial Tax Department but also the regional tax branches have discovered many cases with signs of high risks regarding taxes and invoices. Through looking up information and data of enterprises, the Trieu Hai Regional Tax Branch found that Hai Xuan 68 Company Limited, tax code 3200737653; registered address in Phuong Hai village, Hai Ba commune, Hai Lang district, director with permanent residence in Tuy An district, Phu Yen province has signs of high risks regarding taxes and invoices.

Specifically, the company did not provide documents and papers proving the origin of input goods as required by the tax authorities. The main exported goods were sand, stone... The tax department could not contact the company's director and accountant.

After that, the tax department coordinated with the People's Committee of Hai Ba commune to inspect and discovered that this enterprise was not operating at the registered business address. The enterprise bought and sold in circles, used invoices and sold them to enterprises that showed signs of buying and selling invoices.

1 address has 8 businesses registered on the same day

Also in 2023, through reviewing tax registration data of the tax authority, the Provincial Tax Department found that a group of people from other provinces established businesses with high risk signs, such as: on the same day, at the same registration address, a group of people with permanent addresses from other provinces established businesses with similar names.

Specifically, in 2021, at the same address on Bui Duc Tai Street (Ward 1, Dong Ha City), there were up to 8 businesses registered on the same day in the form of joint stock companies with similar business names. There was even a case where 1 individual registered 2 joint stock companies in 1 day; in which, 1 company used an ID card, 1 company used a citizen ID card. Notably, in these 8 businesses, 7 cases of legal representatives had permanent residence in Ha Tinh province.

The Provincial Tax Department has coordinated with local authorities to verify the business registration address. Through inspection, these enterprises did not conduct business at the address registered with the tax authority. According to the Provincial Tax Department, this is the act of a group of people who organized and established enterprises to illegally buy, sell, and use invoices and then fled the registered address. In order to prevent the act of establishing enterprises to illegally buy and sell invoices, the Provincial Tax Department has sent a document to the relevant authorities to coordinate the investigation and handling.

Recently, the Provincial Tax Department said that through the inspection of tax law compliance from 2020 - 2021 at Tan Trieu T&P One Member Co., Ltd., tax code 3200574825, registered address in Nam Xuan Duc village, Tan Thanh commune, Huong Hoa district, the inspection team of the Provincial Tax Department determined that the unit had signs of tax evasion in value added tax declaration activities through recording and reflecting revenue when performing corporate income tax finalization.

On that basis, the Provincial Tax Department has collected and consolidated the documents and transferred them to the Quang Tri Provincial Police for handling in accordance with the provisions of law. After the investigation results, the Quang Tri Provincial Police Security Investigation Agency issued a decision to prosecute the Director of Tan Trieu T&P LLC. This is one of 29 cases that the Provincial Tax Department discovered and transferred the documents to the police in the past year related to violations of the law on taxes and invoices.

Strengthen prevention, containment and treatment

Director of the Quang Tri Provincial Tax Department Nguyen Ngoc Tu said that violations, trade fraud, and tax evasion are complex issues that the tax sector is very concerned about, and is making every effort to prevent and stop. In recent times, the Provincial Tax Department has closely followed the direction of the General Department of Taxation and the Provincial People's Committee to coordinate with relevant agencies in the work of preventing and combating trade fraud, fighting counterfeit goods, stabilizing market prices, etc., contributing to improving the effectiveness of tax management, preventing and promptly handling violations of tax laws.

The Provincial Tax Department has assigned tasks to each civil servant, team, and department related to taxpayer management. At the same time, it has established a team to review and manage the risks of using invoices, analyze and evaluate taxpayers with signs of high tax risks, conduct data exploitation, review and evaluation of data analysis results... From there, it has implemented measures to manage, monitor, and inspect the use of invoices to promptly detect and strictly handle violations of tax and invoice laws.

In the coming time, the Provincial Tax Department will continue to direct tax authorities at all levels to review and analyze data for businesses with high tax risks. During the classification process, if there are signs of suspicion, the tax authority will be invited to request explanations and collect evidence to clarify violations.

When there is evidence of a basis for suspicion of risk, it will be subject to key inspection and supervision. Actively coordinate with competent authorities to organize inspection, comparison, and classification to track down cases of violations, commercial fraud, and tax evasion. In complicated cases, the files will be transferred to the police for investigation and handling according to the provisions of law.

Tran Tuyen

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