How are prohibited acts in the field of social insurance regulated?

Answer : The issue you asked is regulated in Article 9, Law on Social Insurance 2024. Specifically, the following acts are prohibited:

1. Late payment, evasion of payment of compulsory social insurance and unemployment insurance.

2. Misappropriation of social insurance and unemployment insurance benefits.

3. Obstructing, causing difficulties or causing damage to the legitimate rights and interests of participants and beneficiaries of social insurance and unemployment insurance.

4. Fraud and falsification of records in the implementation of social insurance and unemployment insurance.

5. Illegal use of social insurance funds and unemployment insurance funds.

6. Accessing, exploiting, and providing databases on social insurance and unemployment insurance illegally.

7. Registering and reporting falsely; providing incorrect information about social insurance and unemployment insurance.

8. Colluding, connecting, covering up, assisting agencies, organizations, and individuals in committing violations of the law on social insurance and unemployment insurance.

9. Pledge, buy, sell, mortgage, or deposit social insurance books in any form.

10. Other acts as prescribed by law.

* Readers asked: Could the editorial board please let us know which acts are strictly prohibited in deducting and refunding value added tax?

Answer: The issue you asked is regulated in Article 13, Law on Value Added Tax 2024. Specifically as follows:

1. Buy, give, sell, organize advertising, broker the purchase and sale of invoices.

2. Creating transactions to buy, sell goods, provide services that do not exist or transactions that do not comply with the provisions of law.

3. Issue invoices for the sale of goods and provision of services during the period of temporary suspension of business operations, except for the case of issuing invoices to customers to perform contracts signed before the date of notification of temporary suspension of business operations.

4. Using illegal invoices and documents, illegally using invoices and documents according to Government regulations.

5. Not transferring electronic invoice data to tax authorities as prescribed.

6. Falsifying, misusing, illegally accessing, or destroying the information system on invoices and documents.

7. Giving, receiving, brokering bribes or performing other acts related to invoices and documents to obtain tax deductions, tax refunds, tax appropriation, or value added tax evasion.

8. Collusion, cover-up; collusion between tax officials, tax authorities and business establishments, importers, between business establishments and importers in using illegal invoices and documents, illegally using invoices and documents to deduct taxes, get tax refunds, misappropriate tax money, evade value added tax.

People's Army Newspaper

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