Based on Article 5 of Decree 123/2020/ND-CP amended by Clause 4, Article 1 of Decree 70/2025/ND-CP stipulating prohibited acts in the field of invoices including:
- For tax officials
+ Causing trouble and difficulties for organizations and individuals coming to buy invoices and documents;
+ Having acts of covering up, colluding with organizations and individuals to use illegal invoices and documents;
+ Receiving bribes when inspecting and checking invoices.
- For organizations and individuals selling goods and providing services, organizations and individuals have related rights and obligations
+ Committing fraudulent acts such as using illegal invoices, using illegal invoices; forging invoices and documents to commit illegal acts;
+ Obstructing tax officials from performing official duties, specifically: acts of obstructing and causing harm to the health and dignity of tax officials during inspection and examination of invoices and documents;
+ Illegally accessing, falsifying, destroying the information system about invoices and documents;
+ Giving bribes or performing other acts related to invoices and documents for illicit profits;
+ Do not transfer electronic data to tax authorities as prescribed in Decree 123/2020/ND-CP.
