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Official Letter 4755/TCT- DNNNN strengthens tax management of automobile and motorcycle businesses

Updated at 02/02/2023 - 08:43 pm

Date issued:16/12/2022Effective date:16/12/2022
Document Type:DocumentaryStatus:Still validated
Independence - Freedom - Happiness
Number: 4755/TCT- DNNNN
Regarding management of enterprises and dealers of automobiles and motorbikes
Hanoi, date 16 month 12 year 2022

Dear: Tax Departments of provinces and centrally run cities

Recently, the General Department of Taxation has issued documents directing tax offices at all levels to strengthen the inspection, examination and management of invoices in order to control and avoid the situation of selling goods without issuing invoices or exporting goods. invoice is lower than actual selling price. However, recently, public opinion has reflected that some dealers and shops dealing in cars and motorbikes have the phenomenon of selling "two-price" cars. Accordingly, in the business of automobiles and motorcycles, a number of dealers, organizations and individuals sell goods at a price higher than the price proposed in the notice of the genuine manufacturer or importer or at a higher price. listing but issuing invoices to customers with lower selling prices than actual transactions, showing signs of tax evasion, causing loss of revenue to the state budget.

In order to strengthen tax management for automobile and motorbike business, the General Department of Taxation proposed that the Tax Departments of the provinces and centrally-run cities continue to strictly follow the direction of the General Department of Taxation at the Tax Department. Document No. 2006/TCT-TTKT dated June 14, 6 on strengthening the review and inspection of invoices, while continuing to implement synchronously implementing tax management measures as follows:

1. Review, evaluate, and classify businesses and business households operating as dealers and trading in cars and motorbikes in their respective management areas showing signs of risk of failure to issue invoices or record prices. invoice is lower than the actual transaction price to consider adding to the plan of unexpected tax inspection and examination.

2. Strengthen supervision, direction and assignment of tasks to each unit (department, team) managing taxpayers engaged in automobile and motorbike business, periodically reviewing the chemical management system electronic application, collect information and evaluate data for suspicious cases, thereby implementing tax management professional measures as prescribed in the Law on Tax Administration and guiding documents. enforce.

3. Coordinate with competent state management agencies in the field of price management (People's Committees at all levels, Departments of Finance, Market Management Agencies, ...) to handle violations according to regulations. regulations; coordinate with relevant agencies in proposing to advise the People's Committee of the same level to establish interdisciplinary inspection teams to strengthen management; exchange information with commercial banks to verify the payment via banks for the accounts of organizations and individuals having suspicious transactions in the purchase and sale of cars and motorbikes. In case of detecting tax evasion with criminal signs, the Tax Departments shall actively coordinate and transfer the dossier to the police agency for investigation, prosecution, monitoring and handling according to the provisions of law.

4. Promote propaganda to consumers about requiring business establishments and sales agents to issue invoices according to actual transactions; proactively take measures to propagate and support people and businesses in the area on tax policies, ensuring that people and businesses fully grasp the provisions of current legal documents; at the same time, warn taxpayers who commit fraud will be strictly handled by tax authorities, thereby improving taxpayers' compliance with tax laws, contributing to reducing fraud and tax evasion. Tax Departments and Sub-departments of Taxation need to arrange and publicly announce mailboxes, email addresses, and channels for receiving information on different platforms to expand the method of information collection and create favorable conditions for the public. organizations and individuals provide timely information about agents and business establishments that do not issue invoices when selling goods, and issue invoices with prices lower than actual transaction prices to avoid tax.

The General Department of Taxation shall notify the Tax Departments of the provinces and centrally-run cities to know and seriously and urgently implement it./.


- As above;
– Deputy Minister Cao Anh Tuan (for b/c);
– The leaders of the General Department of Taxation (for b/c);
– Department/unit: CS, PC, economic center;
– Save: VT, DNNCN (2b).

DEPARTMENT OF SME & HKD Management, Branch

Lan Anh

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