The data of electronic invoices (E-invoices) issued and transmitted to the Tax Authority is inconsistent with the number of times and quantity of goods sold. In particular, there is a gas station that at the time of inspection did not issue any E-invoices compared to the sales logs recorded in the measurement column.
Many gas stations have not complied with regulations on issuing electronic invoices.
The General Department of Taxation has just requested the Directors of the Tax Departments to continue to strengthen the inspection and supervision of the implementation of electronic invoices (E-invoices) for each sale in the retail business of petroleum, ensuring that at least 50% of the stores in the area are inspected and supervised each week.
The General Department of Taxation said that through inspection, gas stations using POS machines/tablets have not complied with regulations on issuing electronic invoices for each sale.
The inspection team extracted data from each sales log in the measurement column and compared it with the issued and transmitted electronic invoices to the tax authority. The results showed discrepancies and did not correspond to the number of sales and quantity of goods sold. In particular, at the time of inspection, there was a store that did not issue any electronic invoices compared to the sales logs recorded in the measurement column.
According to the General Department of Taxation, the POS/tablet solution has many risks in implementing the regulation on issuing electronic invoices for each sale, because the data and information for each sale to issue electronic invoices depends on the manual data entry of the seller.
The most optimal solution today is automatic connection: Data and information for each sale are recorded and automatically transferred from the petrol meter to a computer with an Internet connection to issue electronic invoices each time and transfer electronic invoice data to the tax authority, limiting human impact.
Nearly 10,000 inspections, Tax Departments found no violations
By the end of October 2024, tax authorities at all levels had conducted or coordinated with local agencies to conduct nearly 10,000 inspections and supervisions of the issuance of electronic invoices for each sale at retail gasoline stores nationwide.
However, most Tax Departments have not detected violations of regulations on issuing electronic invoices for each sale or have detected them but have not strictly handled them according to regulations.
“Inspection and supervision work has not been really effective, and has not encouraged gas stations to switch to applying automatic connection solutions,” the General Department of Taxation commented.
The General Department of Taxation severely criticized 10 Directors of the Tax Departments with a high rate of gas stations using POS machines/tablets, but by the end of September 2024, they had not yet organized inspections and supervision of the implementation of regulations on issuing electronic invoices for each sale of gas retail business.
The General Department of Taxation assigns the Directors to directly and comprehensively direct the inspection, supervision and management of the implementation of electronic invoices for each sale of gasoline and oil retail, identifying this as one of the key tasks in the last months of 2024 and early 2025, aiming to achieve at least 95% of stores nationwide using automatic connection solutions to issue electronic invoices for each sale by the end of June 2025. This is a criterion for consideration of emulation and reward for individual Directors.
Synthesizing reports from Tax Departments shows that, up to now, only about 47% of gas stations nationwide have implemented automatic connection solutions. 14/63 localities have a rate of automatic connection stores reaching over 80%. 23/63 localities reported a rate of automatic connection stores reaching below 40%. In particular, some localities have very low rates (below 30%) such as: Binh Dinh (17%), Nam Dinh (19%), Soc Trang (19%), Binh Phuoc (20%), Dong Thap (20%)...
According to information from the Ministry of Science and Technology, the number of enterprises providing automatic connection fuel metering column equipment solutions (with approved models) has increased from 6 enterprises (before March 31, 2024) to 17 enterprises and will continue to increase in the coming time. The price of switching to automatic connection metering columns has been competitive and significantly reduced compared to the initial implementation period.
In fact, in some localities, converting businesses need to invest in a data processing center of about 20-30 million VND and an upgrade kit for connecting electronic data at the metering column of about 10 million VND/nozzle. Thus, a gas station with 4 metering columns will need to invest about 70-80 million VND.
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Source: https://vietnamnet.vn/co-quan-thue-phat-hien-nhieu-cua-hang-xang-dau-an-gian-hoa-don-dien-tu-2349142.html
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