In Article 6, Law on Tax Administration No. 38/2019/QH14 stipulates prohibited acts in tax administration including:
“ 1. Collusion, connection, and cover-up between taxpayers and tax officials and tax authorities to transfer prices and evade taxes.
2. Causing trouble and harassment to taxpayers.
3. Taking advantage to illegally appropriate or use tax money.
4. Intentionally failing to declare or declaring incomplete, untimely, and inaccurate tax amounts payable.
5. Obstructing tax officials from performing their duties.
6. Using another taxpayer's tax code to commit an illegal act or allowing another person to use one's tax code in violation of the law.
7. Selling goods and providing services without issuing invoices as prescribed by law, using illegal invoices and using invoices illegally.
8. Falsifying, misusing, illegally accessing, or destroying taxpayer information systems ”.
Thus, the act of selling goods and providing services without issuing invoices according to the provisions of law, using illegal invoices and illegally using invoices are prohibited acts in tax management.
Some applications provided by the General Department of Taxation are available at the following addresses:
- The Tax Declaration Support Application (HTKK) is provided on the tax industry's information page at: https://www.gdt.gov.vn; Electronic tax service portal at: https://thuedientu.gdt.gov.vn.
- XML tax file reading application ( iTaxviewer ) is provided at the Electronic Tax Service Portal at: https://thuedientu.gdt.gov.vn.
- eTax Mobile application is provided on Google Play (for devices using Android operating system) and AppleStore (for devices using IOS operating system).
- The eSigner installation package is provided at the Electronic Tax Service Portal at: https://thuedientu.gdt.gov.vn.
- The Electronic Invoice Plugin installation package is provided at the Electronic Invoice Portal at: https://hoadondientu.gdt.gov.v...
- The Bill Lookup application is available at Google Play (for devices using Android operating system) and AppleStore (for devices using IOS operating system).
Email address and phone number for taxpayer support at the General Department of Taxation:
- Support team provides instructions on using electronic tax services via email: [email protected], phone 024.37689679, extension 2180.
- Support group provides instructions on using electronic invoice services via email: [email protected], phone 024.73055999.
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