In the coming time, the General Department of Taxation will promote e-invoices generated from cash registers and implemented by business households, strengthen inspection and examination against fraud and tax evasion, apply artificial intelligence (AI) technology to analyze and assess risks, take drastic measures to prevent the use of illegal e-invoices for tax refund fraud; increase tax debt collection.
In order to control and prevent illegal use of e-invoices, the General Department of Taxation has requested taxation departments and sub-departments to be more proactive in coordinating with investigation agencies to promptly handle cases with signs of high-risk, violation of law on invoices; to rectify and further strengthen coordination between units and departments within the tax authorities at all levels, ensuring closeness, timeliness and efficiency; at the same time assigning responsibilities to each civil servant, each team, and each division in review and risk management of invoices of enterprises in locality (specifying work descriptions, targets and responsibilities), associating with inspection, supervision, evaluation, and classification.
For functional units under the General Department of Taxation, heads of units need to actively review the General Department’s documents on verification of relevant business chains and advise the General Department to direct the implementation of risk management principles of the Law on Tax Administration and guiding documents.
Units making verification requests need to improve their management responsibilities, classify risks of enterprises under their management to focus verification. Reports, suggestions, and experiences thereof in practical implementation in localities can be summarized and disseminated to taxation departments for studying and reference.
Relevant units shall effectively coordinate and operate the e-invoice database analysis system from April 24, 2023 in order to analyze risks in the management and use of e-invoices, provide tools and information on risks in using invoices of enterprises, support taxation departments and tax sub-departments to effectively implement anti-fraud on e-invoices.
Along with that, functional units under the General Department of Taxation shall speed up reporting and submitting to the Ministry of Finance the plan on database center establishment and operation, e-invoice implementation towards performance of functions and tasks on invoice management, control and prevention of fraud on e-invoices, at the same time, studying proposals and recommendations from taxation departments to improve data comparison application, implement solutions to support taxation authorities at all levels in e-invoices management, especially in exploitation of e-invoice data, related applications, ensuring connectivity among applications.
The Information Technology Department (General Department of Taxation) shall assume the prime responsibility for, and coordinate with relevant units in, speeding up the implementation of using personal identification number as tax identification number under the project on development of applications on population database, electronic identification and authentication for national digital transformation in 2022-2025 period, vision to 2030; accelerate construction and development of applications for preventing false invoices issuance.
In addition, information, propaganda and communication units of the taxation sector shall promote propaganda to businesses and people to understand the consequences of illegal invoices purchase, sale and utilization; at the same time, publicizing violations for deterrence.
Recently, a number of businesses, organizations and individuals have deliberately taken advantage of social network space to post information, advertisements on illegal buying and selling VAT invoices, causing great damage to the state budget, violating the provisions of the Law on Tax Administration No. 38 and Decree No. 123/2020/ND-CP. Therefore, the General Department of Taxation has issued Official Letter No. 1448/TCT-TTHT to the Ministry of Information and Communications, requesting cooperation in preventing and handling information, advertisements on illegal buying and selling VAT invoices in network environment. This is a necessary coordination measure to prevent and stop information, advertisements on illegal buying and selling VAT invoices posted online.