The above incident is not only a personal story between buyers and sellers, but also reflects the existing gaps in efforts to expand the tax base and establish a budget balance.
Currently, many small business households operate under the form of contract households, that is, paying taxes based on estimated periodic revenue instead of specifically declaring each transaction.
This mechanism was created to simplify procedures for small-scale households, but invisibly creating a large gray area - where the whether or not the bill is issued depends entirely on the customer's request and the seller's goodwill.
According to the provisions of Circular 40/2021 of the Ministry of Finance, contracted households wishing to issue invoices must carry out a series of procedures: declaring taxes according to the form, providing documents proving the origin of goods, along with contracts, receipt and liquidation records, etc.
This process, with a glass of smoothie, is clearly too difficult. But paradoxically, it is that cumbersomeness that makes tax obligations an option, rather than a default responsibility.
It is impossible to expect tax justice if consumers buy goods every day without invoices, and sellers are not bound to issue invoices unless required.
In addition, the fact that invoices are being overlooked in small transactions also causes people to gradually lose the habit of requiring transparency.
The story in Nha Trang is a rare exception when customers are responsible for asking for invoices, even if it is just an ordinary drink.
However, it is the sluggish reaction from the business household that makes people feel that their demands are unnecessary, even making things difficult for others. Meanwhile, requesting invoices is the right of consumers and an obvious obligation of sellers.
It is time to improve the way businesses apply invoices. The implementation of electronic invoices from cash registers needs to be expanded, not just stopped at propaganda and encouragement.
A single glass of smoothie will cause a small loss of revenue in the budget, but millions of cups of smoothie, cups of tea, bowls of pho, cups of coffee... sold every day without invoices, without paying taxes, will be huge numbers.
When people start to request invoices as a civilized habit, the policy must be accompanied by a simpler, clearer and more transparent legal system.
When a glass of smoothie is also required to have an invoice, it is a signal that people are clearly aware of their role in tax fair supervision.
The problem is, the system needs to be ready to respond to that legitimate demand with a just and reasonable enough mechanism.
