Updated at 26/07/2024 - 08:47 am
On April 02, 4, the General Department of Taxation issued 1336-TCT-TTKT on strengthening tax management for goods purchasing activities in the form of Lists.
Accordingly, direct Tax Departments to strengthen verification of cases of purchasing goods and services in the form of Lists to determine reasonableness, legality... as a basis for determining deductible expenses when calculating appropriate corporate income tax. reasonably and in accordance with regulations, avoiding loss of state budget revenue.
At point 2.2, Section II Inspection results at Saigon Tobacco Company (page 13 Inspection conclusions) has the following content:
“During the period from 2013 to 2017, Ben Tre Tobacco Company, Hoa Viet Joint Stock Company, An Giang Tobacco Company, Dong Thap Tobacco Company, Cuu Long Tobacco Company were member companies of the Company. Saigon Tobacco Company has a number of contracts to purchase tobacco ingredients from private enterprise Tuan Dung (Binh Loi village, Hao Duoc commune, Chau Thanh district, Tay Ninh province).
The profile provided by private enterprise Tuan Dung shows a number of tobacco ingredients purchased directly from tobacco growers in Tay Ninh province (making a List of purchased goods without invoices).
The results of verifying the purchase of tobacco raw materials by private enterprise Tuan Dung showed that many people were named in the grower's list of purchasing tobacco raw materials, but in reality they were Do not grow or sell raw materials cigarettes for private enterprise Tuan Dung.”
Promote propaganda and upgrade personal income tax management applications #
Tax Departments in tax inspection and examination work should strengthen verification of cases of purchasing goods and services in the form of Lists specified in Point 2.4, Clause 2, Article 6 of Circular No. 78/2014/TT-BTC dated June 18, 6 of the Ministry of Finance (amended in Article 2014 of Circular No. 4/96/TT-BTC dated June 2015, 22) to determine the reasonableness, legality... as a basis for determining expenses. Fees are deductible when calculating corporate income tax reasonably and in accordance with regulations, avoiding loss of state budget revenue.
Note for existing businesses violations like private enterprise Tuan Dung stated in Inspection Conclusion No. 966/KL-TTCP dated September 20, 9 of the Government Inspectorate.
Handle violations in goods purchasing activities in the form of Lists #
In case through inspection, examination and verification, if enterprises are found to have violated tax laws, they will be handled according to regulations; If there are signs of crime, the file will be transferred to the authorities for handling according to the provisions of law.
See more detailed instructions on purchasing and making a list through the article Handbook | Instructions on purchasing goods and services in the form of a List
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