Prohibited acts related to invoices

Article 6 of the Law on Tax Administration No. 38/2019/QH14 stipulates the prohibited acts in tax administration, including:

“ 1. Collusion, connivance, and cover-up between taxpayers and tax officials or tax authorities to transfer pricing and evade taxes.”

2. Causing inconvenience or harassment to taxpayers.

3. Exploiting or misappropriating tax revenue for illegal purposes.

4. Deliberately failing to declare or declaring taxes incompletely, untimely, or inaccurately regarding the amount of tax payable.

5. Obstructing tax officials from performing their duties.

6. Using another taxpayer's tax identification number to commit illegal acts or allowing others to use one's own tax identification number in violation of the law.

7. Selling goods or providing services without issuing invoices as required by law, using illegal invoices, and using invoices illegally.

8. Falsifying, misusing, illegally accessing, or destroying taxpayer information systems .

Illustrative image of an electronic invoice. Photo: Internet

Therefore, the act of selling goods or providing services without issuing invoices as required by law, using illegal invoices, and using invoices illegally are strictly prohibited in tax administration.

Some applications provided by the General Department of Taxation can be found at the following addresses:

- The Tax Declaration Support Application (HTKK) is available on the tax authority's website at: https://www.gdt.gov.vn; and on the electronic tax service portal at: https://thuedientu.gdt.gov.vn.

- The XML tax file reader application ( iTaxviewer ) is available on the Electronic Tax Service Portal at: https://thuedientu.gdt.gov.vn.

- The eTax Mobile app is available on Google Play (for devices using the Android operating system) and the Apple Store (for devices using the iOS operating system).

- The eSigner installation package is available on the Electronic Tax Service Portal at: https://thuedientu.gdt.gov.vn.

- The Electronic Invoice Plugin installer is available on the Electronic Invoice Portal at the address: https://hoadondientu.gdt.gov.v...

- The Invoice Lookup app is available on Google Play (for devices using the Android operating system) and Apple Store (for devices using the iOS operating system).

Email address and phone number for taxpayer support at the General Department of Taxation:

- The support team provides guidance on using the electronic tax service via email: nhomhttdt@gdt.gov.vn, phone number 024.37689679, extension 2180.

- The support team provides guidance on using the electronic invoicing service via email: nhomhotrohddt@gdt.gov.vn, and by phone at 024.73055999.

Source: https://baonghean.vn/nhung-hanh-vi-bi-nghiem-cam-lien-quan-den-hoa-don-post279911.html