What does the General Department of Taxation say about the "official dispatch making it difficult for businesses"?

ANTD.VN - The General Department of Taxation has explained the issuance of an official dispatch requiring businesses to explain if they use tax refund deduction invoices of 524 businesses that have risks regarding electronic invoices.

Recently, the General Department of Taxation issued Official Dispatch No. 1798/TCT-TTKT dated May 16, 2023, requesting tax departments to focus on reviewing invoices sold by 524 enterprises with risks related to electronic invoices; reviewing and inspecting enterprises using invoices of these units.

In case of detecting that an enterprise under the management of the tax authority has used invoices of one of the 524 enterprises mentioned above, the enterprise shall be required to explain and clarify the use of invoices to deduct VAT refunds, calculate corporate income tax expenses, and legalize smuggled and smuggled goods.

Regarding this request, many businesses and experts believe that this is an official dispatch that makes it difficult for businesses. Because before the electronic invoice is issued, the selling business must send the invoice to the General Department of Taxation's system to get a code and then issue it to the buyer, so the issued invoice is valid, it is difficult to force the purchasing business to explain and remove this invoice from the cost.

In addition, matters related to the rights and obligations of enterprises must be stipulated in the law; these issues cannot be stipulated in detailed implementation guidance documents, especially official dispatches...

Responding to the General Department of Taxation, the Tax Department said that recently, the Tax Department has coordinated with competent authorities to review and detect a number of subjects using fake ID cards/CCCDs to establish new or buy back inactive businesses to sell illegal invoices to businesses, reducing tax obligations to the State budget.

Accordingly, the Tax Authority discovered 524 enterprises selling illegal invoices, fake invoices (one of the prohibited acts stipulated in Clause 7, Article 6 of the Law on Tax Administration). The case of 524 enterprises selling these invoices is different from the case of enterprises selling goods and then abandoning the business address registered with the tax authority, because the enterprises selling invoices mainly falsely declare invoices for purchased goods.

Therefore, the General Department of Taxation has issued Official Dispatch No. 1798 above to recommend that enterprises with input invoices of these 524 enterprises proactively review and eliminate illegal invoices without accompanying goods to adjust declarations and properly account for tax obligations to the state.

What does the General Department of Taxation say about the

Tax authorities discovered 524 businesses selling illegal invoices.

Regarding the basis for issuing the above document, the General Department of Taxation said that, implementing the direction of the Government, the Prime Minister, and the Minister of Finance on facilitating and removing difficulties and obstacles for businesses, especially small and medium-sized enterprises, instead of having to conduct inspections and checks at businesses, tax authorities have the right to request relevant organizations and individuals to provide information and documents related to determining tax obligations and coordinate with tax authorities to implement tax laws (Clause 2, Article 19 of the Law on Tax Administration No. 38/2019/QH14).

At the same time, Clause 8, Article 17 of the Tax Administration Law No. 38 also stipulates that taxpayers are responsible for complying with decisions, notices, and requests of tax administration agencies and tax administration officers.

Tax Administration Law No. 38 stipulates the responsibilities and rights of taxpayers (NNT) related to invoices as follows: In case the buyer of goods and services uses illegal invoices and documents and proves that the violation of using illegal invoices belongs to the seller, he/she will be subject to administrative penalties for tax violations according to the provisions of Article 142 of the Tax Administration Law.

In case a taxpayer is found to be using illegal invoices or using invoices illegally, he/she will be administratively sanctioned for tax evasion according to the provisions of Article 143 of the Law on Tax Administration.

“In order to implement tax laws, the General Department of Taxation requests local Tax Departments to notify and invite businesses related to the 524 high-risk businesses mentioned above to prove that the use of invoices is legal. The business can choose to explain directly to the Tax Authority or in writing.

Enterprises with sales invoices consistent with actual transactions must declare and pay taxes according to current regulations" - said the General Department of Taxation.

As for the list of businesses abandoning their business addresses, which is posted from the date the tax authority issues a notice that the business abandons its business address, from the date the tax authority issues a notice that the taxpayer is not operating at the registered address, the tax authority's electronic invoice system will automatically block the issuance of invoices of businesses abandoning their business addresses.

Taxpayers can look up the list of businesses that have abandoned their business addresses at: https://www.gdt.gov.vn.

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