A Tax officer is not permitted to perform the entire procedure on sale and issue of retail invoices

Recently, some Tax Branches occurred the situation of organizations, households and individuals take advantage of selling and issuing the retail invoice to legalize sale of documents, causing loss of State revenues . Photo Internet.

In Dispatch No. 80/TCT-KTNB signed by the Director General of Taxation Bui Van Nam, the General Department of Taxation requested the Director of Tax Departments and the Tax branches to implement measures to strengthen the adjustment of sale and issuance of retail invoices in Tax branches.

According to the General Department of Taxation, previously, the sale and issuance of retail invoices positively contributed to remove difficulties and obstacles for households, individuals and organizations who had demand, thereby creating the favorable conditions for the exchange of goods and the service supply. However, recently, the organizations, households and individuals take advantage of selling and issuing the retail invoice to legalize sale of documents, causing loss of State revenues, taking place in some Tax branches.

Therefore, to rectify the situation, the General Department of Taxation requires the directors of the Tax Departments and managers of Tax branches besides organizing training courses, deploying fully in a timely fashion solutions on identifying, reviewing and inspecting the households, individuals and organizations with high-risk of sale and issuance of retail invoices.

Concurrently, in order to ensure the sale and issuance of the retail invoice is done objectively and strictly supervised, the General Department of Taxation requires not to permit a Tax officer to perform the entire process. The Tax Branches implementing the centralized sale and issuance must divide the unit to receive the dossier and the unit to control the dossier and perform steps in order.

Particularly, Tax Branches which have the large areas and difficult traveling, if the sale of retail invoice is assigned to inter-commune, inter-ward, inter-town Tax teams, it must be ensured that there has at least 3 Tax officers to perform and approved signature of leaders of Tax branches, Teams and units. The sale and issuance of retail invoices must be complied with the rules that the Tax officers guide the organizations, households and individuals to fill fully the items in the invoice before delivery. The first and second copy is given to the requester and the third copy is saved. The requester must be present at the Tax office and sign the invoice.

Besides, the General Department of Taxation also requires to strengthen inspection and supervision of the sale and issuance of retail invoice for the subjects who are households, individuals and organizations not operating business or not using the invoice book; and business types with high-risk. If detecting, the inter-commune, inter-ward Tax teams will identify cases of households or individuals; and the inspection teams will identify cases of businesses and organizations to handle.

The households and individuals selling 5 retail invoices or more in a month will be advised to buy an invoice book. The Tax authorities need to review and compare and inspect to ensure these businesses and cooperatives which no longer operate and made procedures on dissolution and bankruptcy, tax settlement and closed the tax code, the purchasing of retail invoice is only for assets liquidation.

Ha Noi prevents purchasing and selling of invalid invoices VCN- Tax fraud via purchasing and selling invalid invoices is taking place with more and more complicated ...

To serve to the warnings and exploitation, the daily data of sale and issuance of the retail invoice must be updated. On the 25th of every month, the Control unit implements the warning and requested the inspection and review on the Tax teams. By the 30th of every month, the Tax Branches must report to the Tax Department and the General Department of Taxation for the warning to the whole sector..

Ending the first quarter of 2017, the Tax Department and the Tax branches must have completed the review. The examination of sale and issuance of retail invoice is included in an internal inspection plan in 2017.

The General Department of Taxation requires that this work is a criteria to evaluate responsibility of the head and the deputy head in charge for the occurrence of serious violations in the units with sale and issuance of retail invoice.