The document stated that recently, according to the reflection on some mass media, the situation of tax management in the field of mineral resources, especially minerals used as common construction materials (soil, stone, sand, gravel) for construction works and projects in the local area has been complicated.

Accordingly, there are still cases where enterprises use soil, rock, sand, and gravel for construction projects but use illegal input invoices to declare costs, leading to budget losses. Illegal purchase and sale of invoices and tax evasion still occur, and there have been cases where violations have been handled by authorities.

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Sand mining in Ninh Thuan . Photo: Xuan Ngoc.

To strengthen tax management for business activities using construction materials such as soil, stone, sand, and gravel, the General Department of Taxation recommends that tax departments regularly disseminate and guide taxpayers and people on regulations on exploitation, transportation, and use of mineral resources, including groups of minerals used as construction materials such as soil, stone, sand, and gravel, which must have legal origins and have full invoices and documents proving their origins.

Regarding tax management, tax departments need to review and compile a list of taxpayers (including business households, individuals and enterprises) engaged in the exploitation, trading, purchase and use of land, stone, sand and gravel for monitoring and management; regularly update the list according to the actual situation.

Regarding inspection and examination, tax departments need to strengthen tax inspection and examination for enterprises with high tax risks to prevent, detect and handle tax law violations in the field of mineral resource business: soil, stone, sand, gravel including inspection at tax authority headquarters, inspection and examination at taxpayer headquarters.

Conduct inspection and review of tax declaration records at tax authorities for businesses, organizations and individuals trading and using construction materials such as soil, sand, stone and gravel in the area.

In case of high risk, plan and conduct inspection and examination at the taxpayer's headquarters.

In case of detecting violations such as: using illegal invoices or illegally using invoices to falsely account for costs or legalize purchased and sold goods, based on the nature, level of violation and legal regulations, strictly handle, recover tax money, impose administrative penalties to pay to the state budget or transfer the case to the police agency to handle the criminal law violation according to regulations.