General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam: What are guidelines for the prevention and control trực tiếp bóng đá hôm nay e-invoice fraud?

What is an e-invoice?

According to Clause 2, Article 3 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, an e-invoice is defined as an invoice with or without a tax authority code, represented in e-data form. These invoices are created by organizations or individuals selling goods, providing services, using e-means to record the sale trực tiếp bóng đá hôm nay goods or the provision trực tiếp bóng đá hôm nay services as prescribed by the law on accounting and taxation. This definition includes cases where invoices originate from cash registers connected to the tax authority's e-data transmission system, where:

- An e-invoice with a tax authority code is an e-invoice for which the tax authority provides a code before the organization or individual selling goods or providing services sends it to the buyer.

The tax authority code on an e-invoice consists trực tiếp bóng đá hôm nay a transaction number, which is a unique number generated by the tax authority's system, and a sequence trực tiếp bóng đá hôm nay characters encoded by the tax authority based on the seller's invoice information.

- An e-invoice without a tax authority code is one that the selling organization or service provider sends to the buyer without the tax authority's code.

General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam: What are guidelines for the prevention and control trực tiếp bóng đá hôm nay e-invoice fraud?(Image from the Internet)

General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam: What are guidelines for theprevention and control trực tiếp bóng đá hôm nay e-invoice fraud?

On November 15, 2024, the General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam issuedCông xem bóng đá trực tiếp vtv2 5255/TCT-TTKT năm 2024 tăng cườngregarding the strengthening trực tiếp bóng đá hôm nay prevention and control trực tiếp bóng đá hôm nay e-invoice fraud.

This involves enhancing information technology solutions to promptly detect and respond to cases trực tiếp bóng đá hôm nay new technology, unreasonable invoice selling, or unlawful use trực tiếp bóng đá hôm nay invoices to legitimize input costs, evade taxes, and take advantage trực tiếp bóng đá hôm nay value-added tax (VAT) refunds from the state budget. The General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam requests related units to focus on implementing the contents prescribed inCông xem bóng đá trực tiếp vtv2 5255/TCT-TTKT năm 2024 tăng cườngas follows:

- Implement tasks, solutions, and directives by the General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam inChỉ thị 01/CT-TCT năm 2023 về tăng cường biện phápon intensifying the review and inspection trực tiếp bóng đá hôm nay invoices to prevent invoice fraud;Công vtv5 trực tiếp bóng đá hôm nay 2812/TCT-TTKT năm 2023 triểnon developing measures to combat the online trading trực tiếp bóng đá hôm nay invoices;Official Dispatch 3638/TCT-VP trực tiếp bóng đá hôm nay 2023by the General Department trực tiếp bóng đá hôm nay Taxation trực tiếp bóng đá hôm nay Vietnam on enhancing e-invoice management.

- The Director trực tiếp bóng đá hôm nay the Tax Department is fully responsible for assigning and organizing tasks down to each officer, team, or department to swiftly conduct controls and reconciliations according to lists trực tiếp bóng đá hôm nay enterprises with outstanding issues on invoices or tax declarations that may lead to risks when using IT applications from the industry or local tax authority support systems. During control processes, when reconciling data, it is important to pay attention to the following content:

+ Incorrect invoice content recording as per Clause 7, Article 3 and Article 10Decree 123/2020/ND-CP.

+ Tax VAT declaration adjustments and supplements occurring multiple times.

+ Review and reconcile the suitability and legality trực tiếp bóng đá hôm nay filing between: limited supplementary declarations and supplementary explanations and related documents following Article 47Tax Administration Law 2019and Point 4, Article 7Decree 126/2020/ND-CP.

+ Review invoices not declared in multiple periods but now declaring supplementary tax filing must comply with current regulations.

- Based on quick control and risk assessment at point 2Official Dispatch 5255/TCT-TTKT trực tiếp bóng đá hôm nay 2024, if the tax authority determines that an enterprise exhibits high tax invoice risk indicators, the tax authority conducts inspections either immediately at the tax office or adds them to the audit plan, checks the premises, and acts per regulations.

- Organize risk assessments, develop and execute specialized inspections and tax audits for taxpayers with high risks in using e-invoices, and identify enterprises conducting transactions with multiple-invoice users.

The development trực tiếp bóng đá hôm nay public pricing, uniform implementation across the General Tax Department ensures that processes are handled consistently and optimally. In cases trực tiếp bóng đá hôm nay discovering fraudulent practices during inspections, promptly transfer files to the appropriate authorities for handling according to regulations.

- Establish or reinforce the Steering Committee and Standing Task Teams to enhance management, prevention, and avoidance trực tiếp bóng đá hôm nay difficulties in using e-invoices according to content in the Appendix attached toCông xem bóng đá trực tiếp vtv2 5255/TCT-TTKT năm 2024 tăng cường.

Which are prohibitedacts for tax officialsconcerning invoices and documents?

According to Article 5 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, prohibited acts in the field trực tiếp bóng đá hôm nay invoice documentation for tax officials include:

- Causing inconvenience or difficulty to organizations or individuals purchasing invoices or documents;

- Engaging in acts trực tiếp bóng đá hôm nay covering up or colluding with organizations or individuals to use illegal invoices or documents;

- Accepting bribes during inspections or audits regarding invoices.