Is using fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documents an act of illegally using invoices and records in Vietnam?

What are invoices and records?

(1) Invoice

According to Clauses 1, 2, 3 Article 3Decree 123/2020/ND-CP, an invoice is an accounting record created by organizations xem bóng đá trực tiếp vtv2 individuals selling goods xem bóng đá trực tiếp vtv2 providing services, to record information on the sale of goods xem bóng đá trực tiếp vtv2 providing services. Invoices are presented in one of two forms:

- Electronic invoice is an invoice with xem bóng đá trực tiếp vtv2 without a tax authority code represented in electronic data form, created by organizations xem bóng đá trực tiếp vtv2 individuals selling goods, providing services by electronic means to record information on the sale of goods, providing services according to regulations on accounting and tax laws, including cases where invoices are generated from cash registers connected to electronic data transfer with tax authorities.

- Invoices printed by tax authorities are paper-form invoices printed by the tax authority to be sold to eligible organizations xem bóng đá trực tiếp vtv2 individuals in circumstances stipulated in Article 23 of Decree 123/2020/ND-CP for use when selling goods xem bóng đá trực tiếp vtv2 providing services.

(2) Record

According to Clauses 4, 5, 6 Article 3Decree 123/2020/ND-CP, a record is a record used to capture information on deductible tax amounts, tax collection, fees, and charges belonging to the state budget according to tax management law. records under this Decree include personal income tax deduction records, tax receipts, fees, and charges represented in electronic form xem bóng đá trực tiếp vtv2 self-printed.

- Electronic records include types of records, receipts as per Clause 4 Article 3Decree 123/2020/ND-CPrepresented in electronic data, issued by organizations xem bóng đá trực tiếp vtv2 individuals responsible for tax deduction to the taxpayer xem bóng đá trực tiếp vtv2 by tax, fees, and charges collection organizations to the taxpayer by electronic means under laws on fees, charges, and taxes.

- Self-printed records include types of records, receipts as per Clause 4 Article 3Decree 123/2020/ND-CPrepresented in paper form, printed by the tax authority xem bóng đá trực tiếp vtv2 tax, fees, and charges collection organizations as per the template for use xem bóng đá trực tiếp vtv2 self-printed using computing devices, cash registers, xem bóng đá trực tiếp vtv2 other devices when deducting tax, collecting tax, fees, charges as per laws on fees, charges, and taxes.

Is using fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documents an act of illegally using invoices and records in Vietnam?

According to Clause 2 Article 4Decree 125/2020/ND-CP, acts of illegally using invoices and records are as follows:

Acts of illegally using invoices and records; illegally using invoices and records

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2. The use of invoices and records in the following cases is deemed as an act of illegal use of invoices and records:

a) Invoice, record not fully recording mandatory contents as stipulated; erased, corrected invoices are non-conformable;

b) Fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documents (invoices and records recording economic content items which are false in part xem bóng đá trực tiếp vtv2 whole); invoices reflecting inaccurate transactions xem bóng đá trực tiếp vtv2 creating false, fraudulent invoices;

c) Invoices with discrepancies on goods, services values, xem bóng đá trực tiếp vtv2 errors on mandatory fields between invoice copies;

d) Invoices used in rotation during goods transport in circulation xem bóng đá trực tiếp vtv2 using invoices of one type of goods, services to justify others;

đ) invoices and records of other organizations, individuals (excluding tax authority invoices and delegated invoice creation) to legalize purchased xem bóng đá trực tiếp vtv2 sold goods, services;

e) invoices and records that tax authorities, police, xem bóng đá trực tiếp vtv2 other functional agencies have concluded to be illegal use.

Using fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documents is not just an illegal use of invoices and records butis an act of illegal use of invoices and records.

Is using fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documents an act of illegally using invoices and records in Vietnam?(Image from Internet)

Is using fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documentsconsidered tax evasion in Vietnam?

According to Article 17Decree 125/2020/ND-CP:

Penalties for acts of tax evasion

1. A fine equal to the amount of evaded tax shall be imposed on taxpayers with one xem bóng đá trực tiếp vtv2 more mitigating circumstances who commit one of the following violations:

a) Failure to submit taxpayer registration records; failure to submit tax declaration records xem bóng đá trực tiếp vtv2 submitting tax declaration records 90 days past the due date xem bóng đá trực tiếp vtv2 extension date as stipulated, except in cases specified in Points b, c Clause 4 and Clause 5 of Article 13 of this Decree;

b) Failure to record in the accounting books income relating to the calculation of taxable amounts, non-declaration, false declaration leading to reduced payable tax xem bóng đá trực tiếp vtv2 increased refundable, exemptible, xem bóng đá trực tiếp vtv2 reducible tax amounts, except for acts stipulated in Article 16 of this Decree;

c) Failure to issue invoices upon the sale of goods, services except where taxpayers have declared taxes for the value of sold goods, provided services in the corresponding tax period; issuing invoices incorrectly on quantity, value of goods, services to declare lower taxes than actual and discovered after the tax return submission deadline;

d) Using illegal invoices; illegal use of invoices to declare tax leading to reduced tax payable xem bóng đá trực tiếp vtv2 increased refundable, exemptible, xem bóng đá trực tiếp vtv2 reducible tax amounts;

dd) Using illegal records; illegal use of records; using records, records not reflecting the true nature of transactions xem bóng đá trực tiếp vtv2 actual transaction values to incorrectly determine the payable tax amounts, refundable, exemptible, reducible tax amounts; creating false, fake records for material, goods disposal to reduce payable tax xem bóng đá trực tiếp vtv2 increase refundable, exemptible, reducible tax amounts;

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Using fraudulent invoices xem bóng đá trực tiếp vtv2 evidencing documents is considered tax evasion when those invoices xem bóng đá trực tiếp vtv2 records are used to declare taxes leading to reduced payable tax xem bóng đá trực tiếp vtv2 increased refundable, exemptible, reducible tax amounts; xem bóng đá trực tiếp vtv2 issuing invoices incorrectly on quantity, value of goods, services to declare lower taxes than actual and discovered after the tax return submission deadline.