On May 7, 5, District 2020 Police investigated and discovered dozens of "ghost" businesses in Tan Phu District and District 12 (no headquarters or unidentified headquarters) established to carry out illegal activities. Illegal act of buying and selling VAT invoices. On September 12, 25, the Police Investigation Agency of District 9 issued a decision to prosecute the criminal case "Illegal trading of state budget payment invoices".
1. Ho Chi Minh City Tax Department requests review and handling of companies using illegal invoices
On September 20, 9, the Police Investigation Agency of District 2023 sent an official dispatch to the Ho Chi Minh City Tax Department requesting to review and handle companies using illegal invoices, related to 12 "ghost" companies. ”.
Therefore, Mr. Thai Minh Giao - Deputy Director of Ho Chi Minh City Tax Department has just requested professional units; City, district, and regional tax departments review and handle companies that buy, sell, and use invoices from 49 businesses that sell VAT invoices.
Leaders of the Ho Chi Minh City Tax Department request that cases with signs of crime be transferred to competent police investigation agencies for investigation and handling. If there are no signs of crime, administrative violations will be handled, fined and collected according to the provisions of law.
At the same time, the Ho Chi Minh City Tax Department added that buying and selling activities and fraudulent VAT invoices by "ghost" companies are quite common in many localities. After the "ghost" companies were established, the subjects found customers and offered to sell VAT invoices with false content at an agreed price of 1,5 - 2% of the invoice value before tax.
2. List of 49 "ghost" companies selling illegal VAT invoices
Based on the investigation results, the District 12 Police Investigation Agency has identified 49 "ghost" companies established for the purpose of selling VAT invoices, specifically including:
STT | Company name | MST |
1 | HON DAT RESTAURANT TRADING DL COMPANY LIMITED | 0315135191 |
2 | NHAT LAN RESTAURANT TRADING COMPANY LIMITED | 0315089474 |
3 | GOLDEN FISH GARDEN RESTAURANT CONSTRUCTION TOURISM COMPANY LIMITED | 0315133596 |
4 | DONG PHU GARMENT COMPANY LIMITED | 0313860998 |
5 | HUYEN MY GARMENT COMPANY LIMITED | 0314658054 |
6 | PHUONG DUC TRADING CONSTRUCTION ONE MEMBER COMPANY LIMITED | 0310468140 |
7 | AC SAIGON MEDIA ADVERTISING COMPANY LIMITED | 0313321160 |
8 | MINH SANG ALCOHOL BEER BEVERAGE COMPANY LIMITED | 0314750885 |
9 | BAO TAN ELECTRICAL AND REFRIGERATION EQUIPMENT COMPANY LIMITED | 0315063557 |
10 | TO BE SERVICES TRADING COMPANY LIMITED | 0314654998 |
11 | Y DAI LOI TRADING SERVICES COMPANY LIMITED | 0315230582 |
12 | NAMSACO TRADING AND SERVICES COMPANY LIMITED | 0313845453 |
13 | TEG EXPORT TRADING COMPANY LIMITED | 0315063028 |
14 | MINH ANH AUTOMOBILE TRANSPORTATION & MAINTENANCE COMPANY LIMITED | 0314617146 |
15 | GIA KHANH TRANSPORT COMPANY LIMITED | 0314737690 |
16 | AN DONG AUTOMOBILE TRANSPORTATION AND MAINTENANCE COMPANY LIMITED | 0315094467 |
17 | AN CU CONSTRUCTION MATERIALS COMPANY LIMITED | 0315254174 |
18 | NGOC AN REAL ESTATE CONSTRUCTION COMPANY LIMITED | 0309430907 |
19 | DANG HUNG CONSTRUCTION COMPANY LIMITED | 0313523960 |
20 | COSTA COMMERCIAL CONSTRUCTION COMPANY LIMITED | 0313769562 |
21 | HOANG BA RESTAURANT TRANSPORT CONSTRUCTION COMPANY LIMITED | 0314761887 |
22 | HOANG PHI RESTAURANT TRANSPORT CONSTRUCTION COMPANY LIMITED | 0314737651 |
23 | LAM KIEU LONG IMPORT EXPORT COMPANY LIMITED | 0315029443 |
24 | SAIGON TT IMPORT EXPORT COMPANY LIMITED | 0314649331 |
25 | KHAI PHONG CONSTRUCTION COMPANY LIMITED | 0312960679 |
26 | HOANG LAM ADVERTISING AND MEDIA COMPANY LIMITED | 0315063099 |
27 | BAO THOI TRADING SERVICES COMPANY LIMITED | 0315319720 |
28 | HOANG TIEU TRADING SERVICES COMPANY LIMITED | 0314728262 |
29 | BINH DIEN CONSTRUCTION MATERIALS COMPANY LIMITED | 0314744754 |
30 | TINO RESTAURANT TOURISM CONSTRUCTION COMPANY LIMITED | 0315312299 |
31 | PHU HOANG ELECTRICAL AND REFRIGERATION EQUIPMENT COMPANY LIMITED | 0315017906 |
32 | CONG THIEN ADVERTISING PRINTING COMPANY LIMITED | 0315325749 |
33 | TAIPEI MEDIA ADVERTISING CO., LTD | 0315320363 |
34 | CONG KIEU TRADING SERVICES COMPANY LIMITED | 0315332062 |
35 | MAKAO TRADING SERVICES COMPANY LIMITED | 0315228456 |
36 | DICH THIET BA TRADING COMPANY LIMITED | 0315201366 |
37 | HIEP TAN IMPORT EXPORT TRADING COMPANY LIMITED | 0315302734 |
38 | TAN BEAUTY OFFICE COMPANY LIMITED | 0315302734 |
39 | HUONG MAI CONSTRUCTION – TRANSPORTATION – RESTAURANT COMPANY LIMITED | 0315302036 |
40 | KIM HONG CONSTRUCTION – TRANSPORTATION – RESTAURANT COMPANY LIMITED | 0315328517 |
41 | TIEU VY CONSTRUCTION – TRANSPORTATION – RESTAURANT COMPANY LIMITED | 0315311111 |
42 | DAKAO CONSTRUCTION – REAL ESTATE – RESTAURANT COMPANY LIMITED | 0315243101 |
43 | PHI LONG RESTAURANT TRANSPORTATION CONSTRUCTION COMPANY LIMITED | 0315325308 |
44 | QUOC DAT CONSTRUCTION COMPANY LIMITED | 0311745950 |
45 | KIM SAIGON CONSTRUCTION COMPANY LIMITED | 0310883316 |
46 | BUU HUNG REAL ESTATE CONSTRUCTION COMPANY LIMITED | 0311317218 |
47 | DUC LIEN HUNG TRANSPORT COMPANY LIMITED | 0314618622 |
48 | THANH DANH DESIGN AND CONSTRUCTION TRADING SERVICES COMPANY LIMITED | 0313844114 |
49 | LAM KIEU ANH TRADING SERVICES COMPANY LIMITED | 0314649772 |
3. Expert advice for businesses
Over the period of inspection, tax authorities have coordinated with other State management agencies to identify a series of enterprises with the phenomenon of buying and selling invoices in order to legalize illegally traded goods. floating on the market, legalizing the costs of calculating corporate income tax to reduce the amount of tax payable, causing loss of state budget revenue. This will affect businesses that have input invoices from these high-risk companies.
To avoid risks for businesses in controlling input invoices, businesses need to pay attention to the following contents:
- Enterprises should strictly manage the purchase of goods and services, such as building inspection procedures and disseminating them to purchasing departments and accounting departments to comply with the process.
- Develop regulations on a set of documents to prove the authenticity of the transaction, such as having the following documents: contract, letter of introduction of the individual directly doing the transaction, order records, work of both parties, test records Service collection/delivery record, seller's delivery note (fully signed and stamped) and our warehouse receipt, invoices, payment documents, liquidation and other related documents.
Refer: The set of documents proves that the transaction is real
- Carry out transactions with parties that issue complete invoices, obtain a code from the tax authority, and look up complete information on the electronic tax page.
- Only agree to receive input invoices from the unit that purchases, sells, or provides services with you, avoid transactions with one party but the input invoice is from another party.
- Check the legality and relationship of the company issuing the invoice with the person directly doing the transaction, check on the General Department of Taxation page the operational status, tax status and invoices of those companies for the transactions. large or suspicious amounts of money.
- At each transaction, check the partner's operational status on the website of the General Department of Taxation, capture and store data as a basis for document explanation if any later.
- The company needs to establish regulations on document collection, ensuring adequate input documents and responsibilities for relevant people in charge.