THE REVIEW AND HANDLING OF ILLEGAL INVOICES BY STATE AGENCIES

On May 16, 2023, the General Department of Taxation (hereinafter referred to as GDT) issued the Official Letter No. 1798/TCT-TTKT on reviewing and handling illegal invoices sent to the provincial Tax Departments.

In this Official Letter, the GDT has directed the Tax Departments as below:

1. Continue to review and follow the guidance and direction of the GDT in Official Letter No. 129/TCT-TTKT and Official Letter No. 133/TCT-TTKT to promptly report all contents to the GDT in accordance with regulations.

2. In addition, the Tax Departments shall focus on reviewing the sales invoices of 524 enterprises (in the attached appendix):

• In case it is discovered that an enterprise under the management of the tax authority has used the invoice of the above 524 enterprises, the Tax Department shall request that enterprise to clarify the use of the invoice for VAT deductions/refunds, included in the calculation of the cost of CIT, and legalization of smuggled goods…
• The Tax Departments directly manage taxes for the 524 enterprises on the list above and can conduct a review if it is found that an enterprise has issued sales invoices to other local businesses issued in 2020, 2021, 2022. If not included in the electronic invoice data of the GDT, promptly send a written announcement to the relevant tax authorities, enter the information in the invoice verification application to coordinate, compare, review and handle in accordance with the laws.

Below are detailed Official Letter No. 1798/TCT-TTKT and its attached appendix:

https://drive.google.com/file/d/19rhFL5iR1T-mL4964w8JYMvIJpaYh_d7/view?usp=sharing