There will be a list including units, households, individuals that have high risk in selling and providing retail bills

All Tax Departments will analyze and choose at least 20 enterprises which have high risk of printing, distributing, sale and use of illegal bills to be inspected instantly. Photo: Internet

According to the representative from the General Department of Taxation, the implementation in selling the retail bill for households, organizations, individuals which are not operate business but arise from the operation of selling goods and providing services need the invoice has contributed to resolve the difficulties for households, individuals and organizations who have the demand of using the retail bill, and create favorable conditions for goods flow and service provision in the market economy. However, the selling and provision of the retail bill in some Tax Branches has not been handled adequately; inspection and supervision have not been implemented regularly. Hence, there arises the situation that takes advantage of selling and providing retail bills to legalize the purchased and sold documents, causing losses to the State budge

In order to promptly prevent and reverse this situation the General Department of Taxation requires all Directors of the Tax Departments and the Tax Branches to apply immediately the organization to identify households, individuals and organizations which are selling, providing the retail bills which have sign of high risk.

Based on the regulations, recognition criteria should be noted as follows: households, individuals and organizations are selling, providing retail invoices that have the transaction value of 20 million vnd or more; the retail bills which are sold, provided to organizations or cooperatives, foreign contractors, Board of project management, unions, social organizations, the State administrative agencies; Retail bills are issued to households, organizations and individuals which arise constantly in the month and quarter; Retail bills sold or provided for individuals, households who have the Identity Card which are stored at the Tax office which cannot coincide with the names of the seller, and the provider of the bills...

Depending on the actual situation, the Tax Departments and the Tax Branches can choose some of the criteria above, and have additional criteria in line with the real situation.

The General Department of Taxation also has required, based on the identified criteria above the Tax Branches that should establish a working group specializing in conducting a review of all retail bills which are sold, provided to the households and individuals, organizations during the period from January1, 2012 to October, 2016. The list will be released to warn households, individuals, organizations that are selling, providing retail invoices showing signs of high risk (the list of high-risk on selling and providing the retail invoice). This list should be reported to the Department of Taxation to monitor, advise and direct.

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In additional, the General Department of Taxation requires all Directors of the Tax Departments of the Central’s provinces, and cities to review and clarify personal responsibility of the leaders and officers in each department who did not comply requirements tasks and guidance. Also, the Tax Department needs to analysis and chose at least 20 enterprises which have high-risk in printing, distributing, selling and use of illegal bills so the implementation of examination can be done immediately.