The Ministry of Finance is seeking opinions on the Draft Circular regulating electronic invoices and electronic documents.
In Article 12 of the Draft Circular, the Ministry of Finance proposes measures to encourage consumers to take invoices when buying goods and services and to reward consumers who denounce sellers for not making and delivering electronic invoices.
Accordingly, it is proposed to reward up to 10 million VND to consumers who provide information about the act of not making or not delivering electronic invoices, in detail as follows:
- The Tax Department organizes the receipt, management and processing of information provided by consumers (being individuals) about the acts of organizations and individuals selling goods and providing services without issuing electronic invoices or not delivering electronic invoices to buyers in accordance with the law on invoices and documents.
- Information is received through the website of the tax authority, the application of electronic invoices, hotlines or other electronic methods announced by the Tax Department; ensuring publicity, convenience and confidentiality of information provided by the provider.
- The information provider must be responsible before the law for the truthfulness and accuracy of the content provided; in case of intentionally providing false information to slander and cause damage to other organizations and individuals, they will be handled according to the provisions of law.
- Consumers are considered for reward when they fully meet the following conditions:
+ Providing complete, clear, and verified information;
+ The tax authority determines that there is a violation and has issued a decision to handle it according to the provisions of law;
+ Information provided by consumers is an important basis, directly serving the detection and handling of violations.
- The reward level is implemented according to a fixed framework as follows:
+ In case of ordinary administrative violations, the maximum bonus is no more than 1,000,000 VND/case;
+ In case of violations of serious nature, with aggravating circumstances or with large value of goods and services, the maximum bonus level does not exceed 5,000 VND/case;
+ Special cases are considered and decided by the Minister of Finance but not exceeding 10,000,000 VND/case.
- Each case is only considered for commendation once; in case many people provide information about the same violation, commendation is considered for the first person to provide information or the person with the most complete and valuable information as confirmed by the tax authority.
- The payment of bonuses is made after the violation handling decision has taken legal effect and the amount of arrears and fines (if any) has been paid into the state budget.
- The funding for reward is allocated in the annual tax management expenditure estimate according to the provisions of law on the state budget.
- The identity and personal information of the information provider are kept confidential according to the provisions of law; tax authorities do not disclose information of the provider, unless otherwise provided by law.
