Updated at 25/10/2023 - 10:12 am
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".
Ho Chi Minh City Tax Department requests to review and handle companies that use 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.
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:
HON DAT RESTAURANT TRADING DL COMPANY LIMITED
NHAT LAN RESTAURANT TRADING COMPANY LIMITED
GOLDEN FISH GARDEN RESTAURANT CONSTRUCTION TOURISM COMPANY LIMITED
DONG PHU GARMENT COMPANY LIMITED
HUYEN MY GARMENT COMPANY LIMITED
PHUONG DUC TRADING CONSTRUCTION ONE MEMBER COMPANY LIMITED
AC SAIGON MEDIA ADVERTISING COMPANY LIMITED
MINH SANG ALCOHOL BEER BEVERAGE COMPANY LIMITED
BAO TAN ELECTRICAL AND REFRIGERATION EQUIPMENT COMPANY LIMITED
TO BE SERVICES TRADING COMPANY LIMITED
Y DAI LOI TRADING SERVICES COMPANY LIMITED
NAMSACO TRADING AND SERVICES COMPANY LIMITED
TEG EXPORT TRADING COMPANY LIMITED
MINH ANH AUTOMOBILE TRANSPORTATION & MAINTENANCE COMPANY LIMITED
GIA KHANH TRANSPORT COMPANY LIMITED
AN DONG AUTOMOBILE TRANSPORTATION AND MAINTENANCE COMPANY LIMITED
AN CU CONSTRUCTION MATERIALS COMPANY LIMITED
NGOC AN REAL ESTATE CONSTRUCTION COMPANY LIMITED
DANG HUNG CONSTRUCTION COMPANY LIMITED
COSTA COMMERCIAL CONSTRUCTION COMPANY LIMITED
HOANG BA RESTAURANT TRANSPORT CONSTRUCTION COMPANY LIMITED
HOANG PHI RESTAURANT TRANSPORT CONSTRUCTION COMPANY LIMITED
LAM KIEU LONG IMPORT EXPORT COMPANY LIMITED
SAIGON TT IMPORT EXPORT COMPANY LIMITED
KHAI PHONG CONSTRUCTION COMPANY LIMITED
HOANG LAM ADVERTISING AND MEDIA COMPANY LIMITED
BAO THOI TRADING SERVICES COMPANY LIMITED
HOANG TIEU TRADING SERVICES COMPANY LIMITED
BINH DIEN CONSTRUCTION MATERIALS COMPANY LIMITED
TINO RESTAURANT TOURISM CONSTRUCTION COMPANY LIMITED
PHU HOANG ELECTRICAL AND REFRIGERATION EQUIPMENT COMPANY LIMITED
CONG THIEN ADVERTISING PRINTING COMPANY LIMITED
TAIPEI MEDIA ADVERTISING CO., LTD
CONG KIEU TRADING SERVICES COMPANY LIMITED
MAKAO TRADING SERVICES COMPANY LIMITED
DICH THIET BA TRADING COMPANY LIMITED
HIEP TAN IMPORT EXPORT TRADING COMPANY LIMITED
TAN BEAUTY OFFICE COMPANY LIMITED
HUONG MAI CONSTRUCTION – TRANSPORTATION – RESTAURANT COMPANY LIMITED
KIM HONG CONSTRUCTION – TRANSPORTATION – RESTAURANT COMPANY LIMITED
TIEU VY CONSTRUCTION – TRANSPORTATION – RESTAURANT COMPANY LIMITED
DAKAO CONSTRUCTION – REAL ESTATE – RESTAURANT COMPANY LIMITED
PHI LONG RESTAURANT TRANSPORTATION CONSTRUCTION COMPANY LIMITED
QUOC DAT CONSTRUCTION COMPANY LIMITED
KIM SAIGON CONSTRUCTION COMPANY LIMITED
BUU HUNG REAL ESTATE CONSTRUCTION COMPANY LIMITED
DUC LIEN HUNG TRANSPORT COMPANY LIMITED
THANH DANH DESIGN AND CONSTRUCTION TRADING SERVICES COMPANY LIMITED
LAM KIEU ANH TRADING SERVICES COMPANY LIMITED
Advice from our experts 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.
- 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.