24 August 2021
Recently, the tax industry has been focusing on reforming tax administrative procedures. The Law on Tax Administration stipulates that: taxpayers can personally declare, pay and take responsibility with the Laws; enterprises are allowed to issue invoices for use in production and business activities. However, some businesses have been utilizing the openness of mechanisms and policies to use illegal invoices as well as illegally use invoices to gain illicit profits.
To solve the situation above, on July 28, 2021, the General Department of Taxation (“GDT”) issued Official Letter 2838/TCT-KTNB on redressing, examining, reviewing and taking preventive and sanctioning measures against taxpayers who are prone to commit acts of buying, selling and using illegal invoices.
Opmerkingen