Many businesses show signs of high risk in taxes and invoices.

Through inspection, examination, and supervision activities, the Quang Tri Provincial Tax Department has promptly detected, prevented, and handled many cases with high risk indicators regarding taxes and invoices. In particular, in 2023, the Provincial Tax Department detected and transferred 29 cases with suspected violations of tax and invoice laws to the police for investigation.

Many businesses show signs of high risk regarding taxes and invoices.

Operational activities at the reception and results delivery department of the Quang Tri Provincial Tax Department - Photo: TT

Many "ghost" companies were established.

According to a report from the Provincial Tax Department, during the course of its tax management functions, the unit discovered that Cam Giang Trading, Service and Machinery Equipment Co., Ltd. (Cam Giang Company) has tax code 3200720272, registered at Kim Dau village, Thanh An commune, Cam Lo district.

Cam Giang Company is represented by Mr. Ngo Quoc Tru, whose registered address is at Hamlet 19, Truc Dao Commune, Truc Ninh District, Nam Dinh Province. On March 27, 2023, the tax authorities, in coordination with the People's Committee of Thanh An Commune, inspected and verified the existence of this business. The verification results showed that Cam Giang Company was not operating at the address registered with the tax authorities, and the authorities were unable to contact its legal representative.

Through the process of inspecting the issuance and use of electronic invoices, revenue declarations, and value-added tax declarations of businesses, the Provincial Tax Department determined that Cam Giang Company showed signs of high tax risk.

Specifically, this business made incomplete declarations on its value-added tax (VAT) return; the VAT figures on the electronic invoice system differed from those on the VAT return; it used multiple invoices issued to customers with large, sudden increases in revenue, primarily selling items such as soil and sand; and it issued invoices to businesses not operating at their registered addresses, showing signs of invoice trading.

Not only the Provincial Tax Department but also the regional tax offices have discovered many cases with high-risk tax and invoice issues. Through checking the information and data of businesses, the Trieu Hai Regional Tax Office found that Hai Xuan 68 Co., Ltd., tax code 3200737653; registered address in Phuong Hai village, Hai Ba commune, Hai Lang district, with the director having permanent residence in Tuy An district, Phu Yen province, shows high-risk tax and invoice issues.

Specifically, the company failed to provide the required documentation proving the origin of its input goods. The main export items were sand and stone... The tax office was unable to contact the company's director and accountant.

Subsequently, the tax office, in coordination with the People's Committee of Hai Ba commune, conducted an inspection and discovered that the business was not operating at its registered address. The business was engaging in circular trading, using invoices and issuing them to businesses suspected of buying and selling invoices.

Eight businesses registered at the same address on the same day.

Also in 2023, through a review of tax registration data, the Provincial Tax Department found that a group of people from outside the province had established businesses with high risk indicators, such as: on the same day, at the same registered address, a group of people with permanent residence outside the province established businesses with similar names.

Specifically, in 2021, at the same address on Bui Duc Tai Street (Ward 1, Dong Ha City), eight businesses registered on the same day as joint-stock companies with very similar business names. In one case, a single individual registered two joint-stock companies on the same day; one company used a citizen's identity card, and the other used a national identity card. Notably, in seven of these eight businesses, the legal representatives had permanent residences in Ha Tinh province.

The Provincial Tax Department, in coordination with local authorities, verified the registered business addresses. The inspection revealed that these businesses were not operating at the addresses registered with the tax authorities. The Provincial Tax Department believes this is the work of a group of individuals who established businesses to illegally buy, sell, and use invoices, then absconded from their registered addresses. To prevent such activities of establishing businesses for the illegal buying and selling of invoices, the Provincial Tax Department has sent a document to relevant agencies requesting their cooperation in investigation and handling.

Recently, the Provincial Tax Department announced that, through an inspection of tax law compliance from 2020-2021 at Tan Trieu T&P One-Member Limited Company, tax code 3200574825, registered address in Nam Xuan Duc village, Tan Thanh commune, Huong Hoa district, the inspection team of the Provincial Tax Department determined that the company showed signs of tax evasion in its value-added tax declaration activities through the recording and reflection of revenue when settling corporate income tax.

Based on that, the Provincial Tax Department collected and consolidated the case file and transferred it to the Quang Tri Provincial Police for handling in accordance with the law. After the investigation results were obtained, the Security Investigation Agency of the Quang Tri Provincial Police issued a decision to prosecute the Director of Tan Trieu T&P One-Member Limited Liability Company. This is one of 29 cases that the Provincial Tax Department discovered and transferred to the police in the past year related to violations of tax and invoice laws.

Strengthen prevention, deterrence, and handling.

According to Nguyen Ngoc Tu, Director of the Quang Tri Provincial Tax Department, violations, commercial fraud, and tax evasion are complex issues that the tax sector is very concerned about and is striving to prevent and deter. In recent times, the Provincial Tax Department has closely followed the directives of the General Department of Taxation and the Provincial People's Committee to coordinate with relevant agencies in the prevention and control of commercial fraud, counterfeit goods, and market price stabilization... contributing to improving the effectiveness of tax management, preventing and promptly handling violations of tax laws.

The Provincial Tax Department has assigned tasks to each official, team, and department involved in taxpayer management. Simultaneously, a team has been established to review and manage the risks associated with invoice usage, analyze and assess taxpayers with high tax risk indicators, and conduct data analysis, review, and evaluation. From this, measures are implemented to manage, monitor, and inspect invoice usage in order to promptly detect and strictly handle violations of tax and invoice laws.

In the coming period, the Provincial Tax Department will continue to direct tax authorities at all levels to review and analyze data on high-risk tax businesses. During the classification process, if there are any suspicious signs, businesses will be invited to the tax office for explanation and to gather evidence to clarify any violations.

When suspected risk is proven, the case should be subject to targeted inspection and monitoring. Actively coordinate with relevant authorities to conduct inspections, comparisons, and classifications to track down cases of violations, commercial fraud, and tax evasion. Complex cases should be transferred to the police for investigation and handling in accordance with the law.

Tran Tuyen

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