The General Department of Taxation continues to tighten control over the buying and selling of individual invoices, especially in sectors targeted in 2017 such as advertising and construction.
According to the General Department of Taxation, the sale and issuance of individual invoices has contributed to facilitating the exchange of goods and provision of services. However, recently, in some tax offices, organizations, households, and individuals have been taking advantage of the sale and issuance of individual invoices to legitimize purchase and sales documents, causing revenue losses for the State budget.
Therefore, on January 9, 2017, the General Department of Taxation issued công văn 80/TCT-KTNB.
By January 2017, solutions for identifying, reviewing, and inspecting households, individuals, and organizations at high risk of selling or issuing individual invoices will be fully, seriously, and promptly implemented to prevent and combat the misuse of invoices to legitimize goods purchased and sold, causing revenue losses for the state budget.
To avoid a situation where a single civil servant handles the entire process of issuing retail invoices, in cases of staff shortages, it is requested that the number of civil servants in the invoice issuance and sales department be increased to ensure objectivity and mutual supervision during the process. In particular, the advertising, construction, and transportation sectors will face stricter regulations on the buying and selling of retail invoices in 2017.
Strengthen inspection and control of the sale and issuance of individual invoices in the following cases:
– Carefully review and verify the applicants for individual invoice issuance (households, individuals, and organizations not engaged in business activities) and those applying to sell individual invoices (households, individuals, and business organizations not using invoice books) to guide them in completing all procedures as prescribed. It is necessary to avoid confusing applicants for issuance and those applying to sell individual invoices, which has led to procedural errors in the past.
– Strengthen inspection and strict control over the sale and issuance of individual invoices for conditional and high-risk business types such as: advertising services, transportation services, mineral exploitation, construction labor, and state-funded projects.
– For businesses and cooperatives purchasing individual invoices from the tax authority, the tax authority will review, cross-check, and verify to ensure that these entities are no longer operating, have undergone dissolution or bankruptcy procedures, have settled their taxes, and have closed their tax identification numbers. The purchase of individual invoices by these entities is solely for the purpose of liquidating assets as per regulations.
For the process of selling individual invoices to households and individual businesses, where the procedure does not yet specify a template for the invoice purchase request form, the following details must be fully included:
+ Name
+ Address
+ Tax identification number
The reasons for the purchase offer and the buyer's commitment are as follows:
“I hereby declare that the above declarations are completely true and accurate. I take full legal responsibility for the authenticity of the declared goods and services. If the declarations are false or incomplete, the tax authorities have the right to refuse to issue invoices; I will manage invoices issued by the Tax authorities in accordance with State regulations. If I violate these regulations, I will be fully responsible before the law.”
By the end of the first quarter of 2017, local tax departments and tax branches must complete the review of risk files according to the criteria in Official Letter No. 5156/TCT-KTNB of the General Department of Taxation and report the review results to the General Department of Taxation.
