Strengthening the management of tax invoices for the purchase and sale of construction sand and gravel will be implemented in the near future. Provinces and cities have just received requests from the General Department of Taxation to maximize manpower for inspection and auditing work.
Strengthening tax invoice management in certain areas.
In order to achieve high efficiency in revenue collection and combat revenue losses for the state budget in areas such as real estate business and transfer, project transfer, mineral exploitation, natural resources, river sand and gravel mining, and wholesale and retail business activities of corporations, agencies and departments are required to coordinate with local tax departments to support the implementation of related tasks.
The tax authorities are paying particular attention to the field of riverbed sand and gravel extraction and trading. Strict measures will be implemented to strengthen the management of tax invoices for this business activity, preventing the buying and selling of invoices in the construction sand and gravel business.
The tax authorities have noted that they will transfer cases to the investigative agency in which there are indications that businesses engaged in the exploitation and sale of construction sand and gravel are buying, selling, and using illegal invoices for the purpose of fraud and tax evasion, in order to investigate, clarify, and handle them according to the provisions of the law.
Current state of tax inspection and auditing
Statistics from the General Department of Taxation show that the entire sector conducted inspections and audits in over 44.000 cases in the first seven months of the year, reaching 49% of the year's plan. Compared to the same period last year, the amount of tax revenue increased through inspections and audits was only 89,11%.
This year's task is considered extremely challenging, requiring inspections of 18,5% of active businesses. However, Bac Giang, Lao Cai, Hung Yen, Phu Tho, and other localities achieved rates below 40% – a low completion rate for the inspection plan.
Based on the above situation, the leadership of the General Department of Taxation has requested the maximum possible increase in personnel for tax departments and the strengthening of inspection and auditing activities. In addition, it is necessary to flexibly apply legal regulations during the inspection and auditing process to achieve the highest possible effectiveness.
The leaders of the General Department of Taxation emphasized the need to strengthen inspections and audits of accounting systems, documents, and invoices of businesses engaged in export, trading, and production in the fields of pharmaceuticals, cosmetics, medicinal herbs, functional foods, and traditional medicine ingredients that show many signs of high risk.
