In order to prevent fraud in e-invoices utilization, Minister of Finance Ho Duc Phuoc issued the Official Dispatch No. 01/CD-BTC dated April 12, 2023 sent to the General Department of Taxation and Taxation Departments of provinces and centrally run cities on strengthening management and supervision on e-invoices issuance and utilization.
Photo: Quang Minh.
The Minister of Finance requested the General Department of Taxation to direct the Taxation Departments of provinces and centrally-run cities to implement the following contents: Promoting propaganda and raising awareness of enterprises in particular and taxpayers in general on the obligation to comply with tax laws; Timely warning of tax violations and crimes; Developing a comprehensive and systematic plan to disseminate and educate on tax laws, prevent from violations in e-invoices issuance and utilization.
At the same time, strengthening inspection, examination and supervision on in e-invoices issuance and utilization to promptly detect violations and strictly handle thereof; Conducting overall review, assessment and making proposal to upgrade IT system for e-invoices; Completing procedures for obtaining appraisal opinions from the Ministry of Information and Communications on proposal of information system security by classification, then submitting it to competent authorities for approval; Preparing solutions to ensure network safety and security for e-invoice system; Strengthening monitoring, analyzing and evaluating for early detection of abnormal activities, fraud on e-invoices; Strengthening coordination with police agencies, relevant ministries, branches and units in order to promptly and strictly handle violations in issuance, management and use of e-invoices.
Previously, on April 11, 2023, Acting General Director of General Department of Taxation Mai Xuan Thanh had issued Directive No. 01/CT-TCT on strengthening measures on review and inspection to prevent invoice frauds.
The directive clearly states that, at present, the use of invoices and e-invoices in accordance with the law and management of e-invoices has been much concerned by the taxation sector, taxpayers and society. The Taxation sector has been implementing various propaganda and support programs for businesses, organizations and individuals to understand and comply with regulations on invoices and e-invoices, strengthening synchronous management solutions to prevent, detect, handle violations in issuance and use of illegal invoices.
In order to further improve e-invoice management effectiveness and efficiency, the General Department of Taxation requires heads of taxation agencies at all levels to perform the following tasks:
Firstly, collecting invoice violations discovered through tax administration, local inspection and examination, police investigation, and public media in recent times; Discussing and exchanging experiences among inspection departments and divisions throughout the Department of Taxation for unified handling measures on new, sophisticated and complex violations to disseminate in the whole sector.
Secondly, preventing and fighting with organizations and individuals who buy, sell and use illegal invoices and involve in tax refund fraud: Based on actual management work in the locality, the Taxation Department shall assign to each taxpayer management officer, team and division the tasks on prevention of tax refund fraud and illegal invoice buying and selling, review and check of invoices, associating the tasks with emulation and awards.
Thirdly, strengthening invoice verification at taxation authorities at all levels, according to instructions provided at the Official Letter No. 702/TCT-CNTT dated March 11, 2022 of the General Department of Taxation on deploying the invoice verification results tracking application at taxation authorities, ensuring verification contents as requested, being responsible for verification results, and replying invoice verification on time.
Fourthly, strengthening invoices inspection, risk assessment at taxation authorities: assessing overall risks through applications currently being deployed in the taxation sector, through actual practice of tax management, invoice management, tax declaration and payment, ... to develop and implement plans on inspection and examination, avoiding omission of risky enterprises, enterprises without being inspected for many years; Carrying out inspection and examination on right subjects, right contents with focus on high risks and in accordance with provisions of law.
Fifthly, strengthening personnel management, raising senses of disciplines and risk prevention.
Sixthly, strictly implementing administrative disciplines in performance of official duties and tasks, upholding the responsibilities of the heads of agencies and units therein; Strictly handling the responsibility of the head according to provisions of the Government's Decree No. 157/2007/ND-CP dated October 27, 2007 stipulating the responsibilities to heads of agencies, organizations and units, the Government's Decree No. 59/2019/ND-CP dated July 1, 2019 detailing a number of articles and measures to implement the Law on Anti-corruption applicable to heads of taxation sub-departments and equivalent, heads of the Taxation Teams and relevant leadership positions when violations occur at the units under their charge and management.
Seventhly, directing functional divisions of taxation authorities to further promote propaganda to taxpayers about prohibited acts in tax administration, in invoices and documents according to regulations defined in Article 6 of the Law on Tax Administration, Clause 2, Article 5 of the Decree No. 123/2020/ND-CP, and regulations on acts of illegal purchase, sale and use of invoices subject to criminal prosecution under the Penal Code. Each taxation officer shall be a communication channel to taxpayers about identifying acts of buying, selling, using illegal invoices and sanctioning for each violation,... to help taxpayers avoid participating in illegal purchase and sale of invoices, create a habit to consumers of receiving invoices when buying goods and services; Coordinating with media units to publicize information about organizations and individuals having acts of illegal buying and selling invoices to warn and deter those who have been intending to violate the law on invoices.
Tax authorities shall have plans and propose options to create operational funding sources for tax administration work in accordance with the law (for example, funds for purchasing information, paying bonuses, combating invoice fraud. ,...).
The General Department of Taxation has deployed e-invoice services to 100% of businesses and organizations (851,372 units) and 100% of business households and individuals (65,567 business households and individuals) in 63 provinces and cities nationwide. The implementation of e-invoices contributes to promoting development of e-commerce and digital business in line with global general development trend, bringing various common benefits to the society (such as saving costs for document printing, storage, resources and environmental protection, etc.), creating a transparent and equal business environment for businesses while promoting digital transformation in businesses and state management agencies, especially taxation authorities. As of March 20, 2023, the number of e-invoices received and processed by taxation authorities was 3.383 billion e-invoices.