The General Department of Taxation ( Ministry of Finance ) has just issued a document to the Directors of the Tax Departments of provinces and centrally-run cities and the Heads of units under the General Department of Taxation requesting to strengthen the management of electronic invoices (E-invoices).
The content of the dispatch stated that, implementing the direction of Deputy Prime Minister Le Minh Khai in Official Dispatch No. 5475/VPCP-KTTH dated July 20, 2023 on the management and supervision of the issuance and use of invoices, to continue to strengthen the management of electronic invoices, promptly detect and prevent violations of the law on invoices, the General Department of Taxation requested the Heads of units in the entire Tax sector to urgently deploy solutions to manage electronic invoices.
Firstly, strictly implement the tasks, solutions and directions of the General Department of Taxation in Directive No. 01/CT-TCT dated April 11, 2023 on strengthening measures to review and inspect invoices to prevent fraud in the use of invoices; Official Dispatch No. 2812/TCT-TTKT dated July 7, 2023 on implementing measures to prevent the trading of invoices in cyberspace.
Second, the Tax Departments assign specific tasks to each leader of the Tax Department, Tax Branch, functional departments of each department, and each management officer to resolutely review and inspect enterprises on the list of high-risk enterprises in the management and use of invoices, enterprises with discrepancies between invoices and VAT declarations to strictly control the issuance and use of electronic invoices; promptly detect and handle acts of illegal use of invoices and illegal use of invoices.
Units under and directly under the General Department of Taxation, according to their functions, shall closely inspect and supervise the implementation of the Electronic Invoice System of the Tax Departments.
Thoroughly grasp and disseminate to all cadres and civil servants in the unit to continue to exploit and fully and effectively use the functions of the Electronic Invoice System (including: List of taxpayers with monthly revenue that is unusually high compared to the previous month; List of taxpayers with the number of invoices in the month that is unusually high or low compared to the previous month; List of invoices with unusual revenue; List of taxpayers with the number of canceled invoices exceeding the threshold; comparison between VAT declarations and invoices; Warnings according to coefficient K...) and the functions of the Invoice Risk Management Application, combined with the actual tax management work to build a list of high-risk taxpayers for inspection to improve tax management efficiency, prevent and promptly handle violations in the use of electronic invoices.
Continue to strengthen the review and handling of discrepancies when comparing invoice data and VAT declarations on the hddtbaocao.gdt.gov.vn application immediately after completing the tax declaration obligation according to the implemented instructions to promptly urge taxpayers to declare and adjust the amount of tax payable according to regulations. At the same time, proactively review the electronic invoice database to monitor taxpayers' declarations in compliance with regulations, improve tax management efficiency, and promptly prevent and handle violations in the use of electronic invoices.
Third, promote the application of risk management in the management and use of invoices according to the set of criteria and procedures issued under Decision No. 78/QD-TCT and Decision No. 575/QD-TCT, and strengthen the urging and supervision of tax authorities at all levels to inspect and handle high-risk cases.
Fourth, organize the implementation of propaganda and direct support on tax law policies and electronic invoices immediately after enterprises register to use electronic invoices and change locations, thereby promptly collecting information to assess risks in the issuance and use of invoices by enterprises to have appropriate management measures.
Fifth, promptly notify and publicize the list of enterprises not operating at the registered business address, enterprises trading in illegal invoices that have been discovered by the investigation agency, and enterprises with high risks of invoices managed by the tax authority so that enterprises can proactively review and promptly make declarations, adjustments, and supplements to ensure that they are consistent with the actual goods traded; accurately determine tax obligations in accordance with legal regulations.
Sixth, regularly and closely coordinate to proactively grasp public opinion and press information to promptly provide feedback on incidents arising within the scope of management; promptly and seriously handle violations by officials and civil servants that affect the reputation and efforts of the entire Tax sector in general as well as of tax agencies in the management area in particular.
Seventh, continue to closely coordinate with departments, branches, local authorities at all levels, police agencies, and functional agencies, develop plans for information exchange, grasp the situation, and coordination regulations to improve the effectiveness of the fight against and prevention of fraud and the trading of electronic invoices, strictly handle violations, create a strong warning and deterrence effect.
Eighth, the Department of Information Technology ensures stable operation, information security and efficiency to meet the data exploitation requirements of tax authorities on available functions; coordinates with specialized units to review, upgrade and supplement functions and features of the e-Invoice application and related applications to support tax authorities in strengthening the control of invoice data and tax management.
Urgently deploy the organization of the tax sector database system to meet the management requirements of the sector and the assigned tasks in the Project "Developing the application of population data, electronic identification and authentication, serving national digital transformation in the period 2022-2025, with a vision to 2030" (Project 06); review, supplement, and replace equipment to ensure that it meets professional requirements; closely monitor the quality of transmission and reception services, limit network congestion, and ensure that the data lookup needs for tax management of tax authorities at all levels are fully met.
TM
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