On November 25, the Supreme People's Procuracy issued an indictment, prosecuting 38 defendants in the case of buying and selling invoices that occurred at Thanh An Ha Noi Company Limited, Danh Medical Equipment Company Limited, Trang Thi Medical Equipment Company Limited and related units.
Of these, 6 people were accused of violating accounting regulations causing serious consequences, including: Nguyen Thi Hoa, Accounting Supervisor of the 3 above-mentioned enterprises (on the run); Nguyen Dang Thuyet, General Director of Thanh An Hanoi Company (on the run) and his wife Nguyen Nhat Linh, Deputy General Director; Do Thi Hoa, Chief Accountant; 2 defendants from Danh Medical Equipment Company Limited including Nguyen Quy Khai (director), Bui Thi Mai Huong (chief accountant).
In addition, 32 people were proposed to be prosecuted for the crime of illegally printing, issuing, and trading invoices and documents for payment to the State budget according to Clause 1 and Clause 2, Article 203, with a maximum penalty of a fine or imprisonment of 5 years.
Defendants Nguyen Dang Thuyet and Nguyen Thi Hoa. (Photo: Ministry of Public Security )
According to the indictment, the three companies Thanh An Ha Noi, Danh Medical Equipment, and Trang Thi Medical Equipment all established two accounting systems named "internal" and "tax", used on FAST accounting software to track revenue and expenditure.
The internal system is shared by three businesses, reflecting actual figures related to business activities from 2017 to 2022. From June 30, 2022, each company will use its own internal accounting system to account for its own business activities.
The tax accounting system reflects data, documents, financial reports, and business performance reports for tax declaration and settlement. Each company has its own accounting system for settlement with the tax authority.
The IT department of Thanh An Hanoi Company creates a User password to access the software for the Company's Board of Directors and Accounting Department staff. The Accounting Department and Chief Accountant assign access rights to employees in the accounting form according to the assignment of each work area.
Based on documents provided by the Hanoi Tax Department and documents extracted from the FAST software system of the three companies, the prosecution agency determined that in the same accounting period, the three companies established two financial accounting systems with inconsistent data. In particular, the data on total assets, total capital, and total pre-tax profit in the years from 2017 to the end of 2022 had a huge difference, not accurately reflecting the reality of business activities and accounting data.
Accordingly, the difference in total assets and capital is 4,286 billion VND; the difference in pre-tax profit is 2,092 billion VND.
The Hanoi Tax Department's assessment showed that Thanh An Hanoi Company, Danh Company, and Trang Thi Company used 19,167 fake invoices to declare value-added tax (VAT) deductions on purchased goods and services, leading to a reduction in VAT payable, causing a loss to the budget of more than 62 billion VND.
Regarding corporate income tax, the three above-mentioned enterprises also used fake invoices (without accompanying goods and services), purchased from companies and business households, for accounting purposes when making financial reports, accounting for costs to determine the amount of tax payable, causing a loss of more than 680 billion VND.
The total amount of damage to the state budget is 743 billion VND.
Source: https://vtcnews.vn/truy-to-vo-chong-tong-giam-doc-trong-duong-day-mua-gan-19-200-hoa-don-khong-ar909544.html
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