Enterprises with large revenue balance or high risk of value-added tax refund and invoice fraud are objects to be noted in the inspection and examination orientation of the Ministry of Finance in 2023.
Recently, the Ministry of Finance has just issued Official Letter No. 10039/BTC-TTr on orientations and guidelines for developing a plan for financial inspection and examination in 2023 for units with specialized inspection functions under the Ministry of Finance. finance, especially tax authorities. Accordingly, it is necessary to develop an inspection and examination plan with focus, focus, correct orientation, direction, and not spread; organize reasonable and effective inspection and examination teams.
1. Enterprises subject to tax inspection
1.1 Businesses with large tax refunds
The Ministry of Finance requested the General Department of Taxation to strengthen the strict management of value-added tax refund, to minimize the situation of profiteering from policies causing losses to the state budget. Applying information technology and artificial intelligence (AI) to compare, check and manage the use of invoices...
1.2 Enterprises in high-risk industries
Enterprises in high-risk industries such as oil and gas; Petroleum; electricity; telecommunication; Bank; stock; insurance; financial leasing; real estate; medicine; Infrastructure; industrial area; lottery company; port service business; construct; production and trading of construction materials; enterprises exploiting and trading riverbed sand and gravel; gold mining; ... are enterprises that have been strengthened by the tax sector to inspect under the direction of the Ministry of Finance.
1.3 Enterprises with high risk of invoices, showing signs of using illegal invoices
Enterprises with risk information transferred from the customs authority and enterprises are entitled to tax exemption and reduction incentives under the Tax Laws and Agreements.
1.4 Enterprises with large tax revenues and associated transactions
Corporations, corporations, companies that generate large tax revenues or large-scale enterprises that have not been inspected or inspected for many years are also subjects that need to be inspected.
In addition, the inspection and examination of enterprises operating related transactions, transfer pricing; enterprises that have transferred capital, trademarks, projects, splits, mergers; Enterprises with loss-making business results for many years are also focused on by the tax industry.
In the document, the Ministry of Finance clearly stated: “Inspection, examine tax, handle tax arrears, ensure correct, complete and timely collection of taxes, fees, charges and other revenues into the state budget. government"
2. For the internal inspection of the tax industry
Regarding the internal inspection of the tax industry, the Ministry of Finance paid special attention to the units to focus on inspecting the observance of the provisions of the law on tax inspection and examination by the tax authorities; inspect the observance of the provisions of the law on value-added tax refund; inspect debt management and enforce tax debt; inspect the issue, sale and use of invoices. Avoid the occurrence of corruption causing losses to the State budget.
Specify the orientation to focus on checking the integrity of tax officials in the fight against tax loss for the management and use of assets and state funding; inspect the implementation of the Law on thrift practice and anti-waste; Anti-Corruption Law; inspect the control of declaration of assets, income and settlement of complaints and denunciations.
The Ministry of Finance has determined that there is a high risk of fraud in value-added tax refund, in the first 9 months of 2022, tax authorities across the country refused to refund 1.870 billion dong of value-added tax, accounting for a large proportion. 1,7% of total tax requested for refund; Besides, refund and fine more than 414 billion. As for related-party transactions, after inspecting and re-determining market prices, the Ministry of Finance arrears VND 406 billion, reducing a loss of VND 13.903 billion.
By the end of September, the whole tax sector has carried out 9 inspections, reaching 47.373% of the plan, up 64,1% over the same period; checked more than 6,6 tax declaration dossiers at tax offices, reaching 500.878% over the same period. The total number of inspections and inspections increased slightly, but the total amount of petitions for handling increased by 88,3%, this is a strong increase compared to the same period last year, reaching 32 billion VND. In which, the total increase in tax collected through inspection and examination is 42.917 billion VND; deduction of 9.852 billion dong; reduced loss of 1.468 billion dong.
