He made the statement at the Government - Business Dialogue program joined organized by the Ho Chi Minh City Tax Department and the Ho Chi Minh City Trade and Investment Promotion Center on December 6.
At the program, representatives of a number of businesses raised the issue of using invoices of absconding businesses and "ghost" businesses. For instance, the selling business appeared to operate normally when goods and services were purchased. However, years later, authorities uncovered that the business either absconded or engaged in invoice trading. Consequently, the buyer faced penalties for false declarations, tax evasion, fines, and disallowed expenses in the calculation of corporate income tax.
In response to the businesses, the head of the Ho Chi Minh City Tax Department clarified that when dealing with the use of illegal invoices, if it can be demonstrated that the fault lies with the seller, the buyer will only face penalties for false declarations.
However, if the seller has been officially determined by relevant authorities to be involved in buying and selling invoices, the buyer will inevitably be penalized for tax evasion, as these companies were created solely for the purpose of trading invoices.
Deputy Director Nguyen Tien Dung of the Ho Chi Minh City Tax Department emphasized that penalties for tax evasion will be significantly increased. This includes criminal charges for individuals and organizations involved in large-scale tax evasion and the illegal trading of invoices in significant quantities.
