1. Act of using illegal invoices and documents
Using invoices and documents in the following cases is an act of using illegal invoices and documents:
- Fake invoices and documents;
- Invoices and documents that are not yet valid or have expired;
- Invoices are suspended during the period of enforcement by the measure of suspending invoice use, except in cases where use is permitted according to the notice of the tax authority;
- Electronic invoices are not registered for use with tax authorities;
- Electronic invoices without tax authority codes in cases of using electronic invoices with tax authority codes;
- Invoices for purchase of goods and services have the date on the invoice from the date the tax authority determines that the seller is not operating at the business address registered with the competent state agency;
- Invoices and documents for the purchase of goods and services with the date of issuance on the invoice or document before the date of determining that the party issuing the invoice or document is not operating at the business address registered with the competent state agency or there has been no notification from the tax authority that the party issuing the invoice or document is not operating at the business address registered with the competent authority, but the tax authority or the police authority or other competent authorities have concluded that the invoice or document is illegal.
2. Illegal use of invoices and documents
Using invoices and documents in the following cases is an act of illegal use of invoices and documents:
- Invoices and documents do not fully contain the required content as prescribed; invoices are erased or corrected in violation of regulations;
- Fake invoices and documents (invoices and documents that record economic indicators and contents but the purchase and sale of goods and services are partially or completely fake); invoices that do not accurately reflect the actual value incurred or create fake invoices or fake invoices;
- Invoices with differences in the value of goods or services or discrepancies in mandatory criteria between copies of the invoice;
- Invoices for circulation when transporting goods or using invoices of this goods or service to prove other goods or services;
- Invoices and documents of other organizations and individuals (except invoices of tax authorities and cases of authorized invoice creation) to legalize purchased goods and services or sold goods and services;
- Invoices and documents that the tax authority, police agency or other competent authorities have concluded are used illegally.
Da Nang City Tax Department recommends that taxpayers pay attention to receiving invoices and documents when purchasing goods and services, avoiding cases of using illegal invoices and documents, or illegally using invoices and documents.
CITY TAX DEPARTMENT
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