According to the General Department of Taxation, recently, tax crimes have tended to increase, and the buying and selling of invoices has become increasingly sophisticated, causing difficulties for authorities.
Subjects take advantage of the provisions in business registration to establish one or a chain of enterprises or business households through the use of identity cards/citizen identification cards of some ignorant, greedy, stolen or forged people, operating for a short period of time and then fleeing or disappearing; Buying weakly operating enterprises or business households, about to dissolve or go bankrupt, then changing the legal representative with the purpose of selling illegal invoices.
In addition, the subjects establish enterprises and business households in regions with agricultural products, livestock, seafood, raw materials, etc. to legalize the origin of goods recorded on illegal invoices, avoiding suspicion and control by authorities.
In particular, these subjects have taken advantage of the development of social networks to set up many groups, associations, and accounts on social networking platforms... with the aim of selling value-added invoices of "ghost businesses" with many different types of goods to make illegal profits.
Recently, the General Department of Taxation issued Official Dispatch No. 4786/TCT-TTKT on preventing and handling the situation of selling invoices on cyberspace to the Tax Departments of provinces and centrally-run cities to promote the synchronous implementation of solutions to prevent the situation of buying and selling invoices on cyberspace.
At the same time, measures must be taken to prevent the dissemination and posting of information about selling electronic invoices on cyberspace and promptly investigate and handle violations of the law by subjects.
In the coming time, the General Department of Taxation will direct Tax Departments to proactively deploy information technology solutions to collect, evaluate and analyze invoice information in cyberspace.
The Tax Authority continues to strengthen regular and closer coordination with the Police and relevant authorities such as Customs, Banks, etc. to trace and handle taxpayers who purchase invoices and thoroughly handle the cover-up of illegal acts in the use of invoices.
In the coming time, the tax authority will continue to coordinate to provide a list of taxpayers with high risks regarding invoices to the police agency to conduct review, investigation, and strict handling if there are violations according to the provisions of law.
