Sales invoices of 524 enterprises are being checked by Tax Departments
The General Department of Taxation is coordinating with police authority in preventing crimes of illegally buying and selling electronic invoices. Through the review, on 16 May 2023, the General Department of Taxation issued Official Letter No. 1798/TCT-TTKT requesting local tax departments to focus on checking sales invoices of 524 enterprises (attached list). Specifically:
In case it is found that enterprises have used invoices of enterprises in the above list, the Tax Department shall request the enterprises to clarify the use of invoices for VAT deduction/VAT refund and CIT calculation.
Request the Tax Department based on actual violations and regulations in legal documents to promptly handle tax according to regulations or obtain dossiers and transfer to the police authority for handling according to regulations.
If an enterprise in the above list is found to have issued sales invoices to businesses in other localities, issued in 2020, 2021, or 2022, which are not included in the e-invoice data of the General Department of Taxation, then The Tax Department promptly sends a written notice to the relevant tax departments, enters information on the invoice verification application to coordinate, compare, review and handle according to regulations.
We recommend that companies self-review whether to use invoices from the 524 enterprises mentioned above. If so, please actively coordinate with the Tax Department when required, and prepare sufficient documents to prove the legitimacy of those invoices.
In case there are not enough supporting documents, the company should not use those invoices to declare VAT and calculate CIT.
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