Tax authorities discovered 524 businesses selling illegal invoices.

Tax authorities have the right to request relevant organizations and individuals to provide information and documents related to determining tax obligations.

Informing the press on July 11, the General Department of Taxation said that through coordination with functional agencies, it has discovered 524 businesses selling illegal invoices and fake invoices.

The case of businesses selling these invoices is different from the case of businesses selling goods and then abandoning the business address registered with the tax authority, because businesses selling invoices mainly falsely declare invoices for purchased goods.

Previously, the General Department of Taxation issued Official Dispatch No. 1798/TCT-TTKT dated May 16, recommending that businesses with input invoices from 524 businesses selling illegal invoices proactively review and eliminate illegal invoices without accompanying goods to adjust declarations and properly account for tax obligations to the state.

Tax Administration Law No. 38 stipulates that in cases where a buyer of goods or services uses illegal invoices or documents, but can prove that the violation in using the invoice belongs to the seller, he or she will be subject to administrative penalties for tax violations according to regulations.

In case taxpayers are found to use illegal invoices or illegally use invoices, they 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.

The list of businesses that have abandoned their business addresses will be posted from the date of the tax authority's notice. From the date the tax authority issues a notice that the taxpayer is no longer operating at the registered address, the tax authority's electronic invoice system will automatically block the issuance of invoices from businesses that have abandoned their business addresses.

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

According to Vietnam+