Complete the difference reconciliation application

To manage risks more effectively, the Tax Department has built an application to support the lookup and processing of electronic invoices related to taxpayers not operating at the registered address and taxpayers with invoice risks nationwide.

Illustration photo

The work of comparing the differences between declarations and electronic invoices is being deployed nationwide.

To complete the work of synthesizing and reporting the implementation results of tax agencies, the Tax Department has upgraded the application for comparing invoices and declarations in terms of the following functions: Detailed reporting; synthesizing comparison results (system data) with tax declaration forms 01/GTGT, 03/GTGT, 04/GTGT, 01/CNKD; the function of reporting detailed comparison results evaluated by the time of implementation with declarations 01/GTGT, 03/GTGT, 04/GTGT, 01/CNKD, updating data daily. The application has completed the upgrade and deployed from October 21, 2024 and is continuing to complete and upgrade.

According to reports from local tax authorities, the implementation results show that 9,138 taxpayers have adjusted output VAT with an adjustment amount of VND 2,265.96 billion; 7,438 taxpayers have adjusted input VAT with an adjustment amount of VND 1,654.68 billion; 2,361 taxpayers have changed their inactive status at the address registered with the tax authority; 1,383 taxpayers have changed their status to temporarily suspended operations; 2,134 taxpayers have stopped operations (have not completed procedures or have completed procedures); 56 taxpayers have transferred their files to the police agency.

In addition, the Tax Department deploys the function of searching the database and managing electronic invoices of enterprises not operating at the registered business address, enterprises transferred by the police agency and other enterprises with invoice risks.

Through synthesis, the amount of risk warning data that tax authorities receive in paper documents and PDF files is very large, causing difficulties for tax authorities in searching, processing information and possibly duplicating and storing information. From there, tax authorities all agree on the need to build a database to support risk warnings related to the use of electronic invoices of taxpayers not operating at the business address, tax authorities warn of risks and police agencies, other functional agencies send them.

To manage risks more effectively, the Tax Department has built an application to support the lookup and processing of electronic invoices related to taxpayers not operating at the registered address and taxpayers with invoice risks nationwide.

Research on applying AI to recognize the names of goods and services listed on invoices to prevent electronic invoices from the stage of issuing invoices, before the taxpayer's declaration deadline, ensuring the detection of buying and selling, issuing fake invoices, and profiting from the state budget.

The Tax Department has proactively researched solutions for big data analysis, AI and machine learning to serve risk management in detecting violations and fraud in invoice usage: research and discussion on problems of detecting invoice fraud using big data technology and AI (detecting goods and services with unusual prices; detecting chains of purchase and sale invoices through many intermediaries to fraudulently refund value added tax from the state budget). Hire experts to consult on solutions to apply AI to analyze electronic invoice data.

At the same time, the whole industry is implementing the application of artificial intelligence (AI) technology to analyze electronic invoice data, handle the problem of analyzing electronic invoices according to risky items to detect invoices with unusual prices; analyze invoice purchase and sale chains (first find the purchase and sale chain of a type of goods and services, when the server system is strong enough, it will analyze the purchase and sale chain not according to the type of goods and services).

Accordingly, the industry researched and built a chain of invoice trading by product (has implemented a chain of risky invoices by cassava starch product and organized training on implementing technological solutions).

Research and build a chain of risky invoices related to tax refunds (analyze the purchase and sale chains of businesses suspected of tax refund fraud in Hanoi , thereby creating a basis for building a nationwide tax refund inspection chain application).

Currently, the Tax Department is designing plans to invite technology experts to support AI solutions in taxpayer segmentation, data clustering, data pre-processing and identifying outliers.

To effectively manage invoice fraud, the Tax Department has proposed a number of specific solutions. Accordingly, the industry proposes to strictly control and promptly detect taxpayers with signs of risk right from the beginning of establishment and during operation; review and analyze risks for taxpayers who stop or cease business.

Checking the personal information and identification documents of the legal representative of the enterprise, chief accountant, and relatives of the business owner; assessing capital, business lines, and number of employees to identify businesses that need supervision and management; checking business addresses (such as taxpayers who are operating but at the same time have a representative/owner who is the representative/owner of the business that abandons the business address, uses sales invoices and owes taxes; or businesses that abandon their business address, etc.)

Strictly control and inspect taxpayers on the warning list for issuing invoices exceeding the safety threshold (coefficient K).

Pay special attention to taxpayers in the following categories: with large sales invoice value but no corresponding input; with establishment period of less than 12 months and the ratio of sales invoice revenue/charter capital exceeding the threshold; with large difference in revenue between declaration and invoice; with low tax payable or large tax debt.

For the requirement to complete the upgrade of risk management applications, to meet the requirement of risk management that needs to be completed, the upgrading of risk management applications must keep up with the management needs of tax authorities at all levels.

For example: Complete the expansion of industries under the supervision of the electronic invoice issuance warning application; complete the construction of a centralized database, promptly update data, thereby improving the effectiveness of risk analysis and assessment. At the same time, it is necessary to further promote the application of artificial intelligence technology in invoice data analysis to respond to the identification of roundabout trading activities between companies.

This move will help tax officials quickly identify Fs related to taxpayers that need to be checked without having to apply the invoice lookup method, increasing efficiency in preventing and combating electronic invoice fraud.

In addition, the tax sector continues to strengthen information exchange, enrich the database, meet the requirements of risk analysis according to new risk signs, according to management requirements appropriate to each period. There is a roadmap to supplement human resources with high expertise in technology, data analysis and tax operations. Promote propaganda on tax law compliance to raise awareness and responsibility of taxpayers in fulfilling tax obligations.

Synchronously deploying solutions to collect information and enrich the e-commerce database, the Hai Phong City Tax Department has stepped up the exploitation of information from the industry's database periodically on cases of organizations and individuals with sales transactions on major e-commerce platforms such as Tiki, Lazada, Shopee,... to ensure full management of subjects. Coordinate with payment intermediaries in providing information for tax management (list of cases of enterprises and individuals with income from service business activities for foreign organizations such as Facebook, Apple, Amazon, Google, Youtube; request to provide account statements of organizations and individuals with revenue from e-commerce activities. Currently, 11 joint stock commercial banks have responded, of which 10 joint stock commercial banks have provided information on the list of enterprises and individuals with income from service business activities for foreign organizations to the Tax Department of 72 organizations and individuals with a total transaction value of 7.9 billion VND.

At the same time, Hai Phong has exploited information from intermediary transport units to declare taxes in accordance with legal regulations, and periodically every quarter provides information on customers who are organizations and individuals selling goods in the city using goods delivery services to serve tax management. Review, search, and monitor popular online newspapers, websites specializing in product advertising or livestream sales with a large number of followers and interactions to promptly deploy tax management measures for the activities of each taxpayer. Gather large databases, identify and update regularly as data sources to serve tax management.

TRA RIVER

Source: https://nhandan.vn/hoan-thien-ung-dung-doi-chieu-chenh-lech-post909076.html