ANTD.VN - The Ministry of Finance proposed to add a series of regulations to tighten management and combat electronic invoice fraud and tax fraud when amending Decree No. 123/2020/ND-CP.
The Ministry of Finance has just announced to collect comments on the Draft Decree amending and supplementing a number of articles of Decree No. 123/2020/ND-CP of the Government regulating invoices and documents.
Add buyer identifier on invoice
In particular, an important content that the Ministry of Finance proposed to amend is related to the content of electronic invoices, including adding regulations on displaying personal identification codes on invoices.
Specifically: In case the buyer is a business establishment with a tax code, the name, address, and tax code of the buyer shown on the invoice must be recorded in accordance with the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax code notification, investment registration certificate, and cooperative registration certificate.
In case the buyer does not have a tax code, the invoice does not have to show the buyer's tax code. In case the buyer is granted an identification code according to the law on identification and electronic authentication, the buyer's identification code must be shown.
In some cases of selling goods and providing specific services to individual consumers as prescribed in Clause 14 of this Article, the invoice does not have to show the name and address of the buyer.
In case of selling goods or providing services to foreign customers coming to Vietnam, information about the buyer's address can be replaced by information about the passport number or immigration documents and nationality of the foreign customer.
 |
Ministry of Finance proposes to add many regulations to prevent electronic invoice fraud |
Regulations on identifying the identity of business representatives
According to the Ministry of Finance, in reality, the application of electronic invoices in recent times has resulted in cases where business registration is too easy, so some entities establish businesses without production or business activities, but only obtain legal entities, then register to use electronic invoices online and perform acts of short-selling electronic invoices.
Through reviewing electronic invoice data in tax management, tax authorities have quickly discovered a number of cases of issuing electronic invoices with "suddenly large" sales. In addition, police investigation agencies in a number of provinces have also investigated a number of cases related to fraudulent issuance of fake electronic invoices.
Therefore, the Ministry of Finance proposes to supplement regulations on fraud prevention from the invoice registration stage in the direction that tax authorities identify the legal representative of the enterprise in the National Population Database when taxpayers register to use invoices for the first time and when taxpayers change electronic invoice information.
Specifically: At the stage of registering to use electronic invoices: the General Department of Taxation's system will automatically compare information about the legal representative's identity and the identity of the individual household head in the Electronic Identification and Authentication System (VnelD), except in cases where the legal representative is a foreigner.
If the legal representative authentication results match, the tax authority will approve the notification of using electronic invoices; if the authentication does not match, there is no information, or it is high risk, the taxpayer will provide an explanation.
In case of changes in electronic invoice information, the tax authority will automatically monitor through the above VnelD System. In case the taxpayer changes the information on using electronic invoices but does not change the tax registration information, the General Department of Taxation's electronic information portal will send a request for the taxpayer to confirm via the email address or phone number of the business owner or legal representative according to the information in the tax registration file.
Add 5 cases of stopping using electronic invoices
To prevent fraud in the process of using electronic invoices and based on practice, the Ministry of Finance proposes to add 05 more cases of stopping the use of electronic invoices.
These five cases include: Cases where competent authorities detect and notify tax authorities of signs that enterprises are established to illegally purchase, use electronic invoices or illegally use electronic invoices;
Taxpayers subject to key tax supervision and on the list determined by the tax authority after the tax authority applies supervision measures in accordance with the law on tax administration; Taxpayers showing other unusual signs according to the tax authority's tax risk assessment criteria;
In case the tax authority transfers the records of enterprises, economic organizations, other organizations, households, and business individuals to the police agency based on a crime report;
Business households paying taxes according to the declaration method switch to the lump-sum method or pay taxes each time they arise;
Taxpayers have a written request to temporarily suspend the use of electronic invoices.
Thus, after the addition, there will be 12 cases of stopping the use of electronic invoices.
Source link
Comment (0)