Over the past time, along with the development of production and business activities, violations of tax laws by businesses, business households, and individuals have become complicated in many localities across the country, with many sophisticated methods and tricks.
These acts not only cause revenue loss to the state budget but also affect the level playing field between business entities.
According to the Ministry of Public Security's Electronic Information Portal, the Police Investigation Agency at all levels has proactively prevented, detected and effectively fought against violations of the law in this field, thereby continuously discovering many cases of complex nature and large scale, typically such as:
On January 23, 2026, Ho Chi Minh City Police initiated a criminal case and prosecuted Truong Thi Hong for the crime of issuing and illegally trading invoices;
On March 13, 2026, Dong Nai Provincial Police broke a case, arrested 9 subjects for the act of illegally trading more than 10,000 invoices with a total amount of more than 6,000 billion VND;
Da Nang City Police successfully dismantled a ring of illegal invoice and document trading with a total transaction value of over 200 billion VND...
The main criminal tricks are: Renting/buying citizen identification information to register to establish many businesses but not operating production and business (establishing "ghost" companies), only performing acts of buying and issuing fake invoices to evade taxes and illegally profit;
Establishing 2 systems of accounting books, accounting, and declaration that are not consistent with actual production and business activities to evade taxes;
Inflating input material prices to increase production costs, thereby appropriating personal income tax.
In particular, tax evasion in e-commerce (selling goods through social networks, livestreaming sales and digital platforms) is widespread, many individuals and business households with large revenues do not register for tax, or do not fully declare revenue generated from online sales, advertising... causing great losses to state tax revenue.
Functional agencies are strengthening coordination with banks, payment intermediaries and e-commerce platforms to review and compare data, thereby detecting and handling cases of tax violations in accordance with the law.
To prevent and avoid legal risks due to violations of tax laws, the Investigation Police Agency of the Ministry of Public Security recommends that businesses, business households, and individuals need to raise awareness of complying with tax laws, and raise vigilance against violations that are currently common;
Strictly implement registration, declaration, and tax payment in accordance with regulations, prepare and issue full invoices when selling goods and providing services; keep documents and accounting books according to regulations;
Absolutely do not buy, sell, use illegal invoices or assist in tax fraud acts; consider fully fulfilling tax obligations not only as a responsibility according to the provisions of law but also as an obligation to the State and society.
Compliance with tax laws will contribute to building a transparent and fair business environment, creating favorable conditions for the sustainable development of businesses, business households, individuals and the country's economy.
