The electronic invoice system for the business community and taxpayers has been deployed nationwide by the tax sector since July 1, 2022, according to the department. Currently, taxpayers are shifting to use electronic invoices instead of traditional paper invoices and this move has brought many benefits to both taxpayers and authorities. However, some companies, agencies and individuals deliberately use e-invoices to make blank trades and buy/sell invoices to make money. These are illegal acts.

To tighten tax administration, fight against budget revenue loss, combat commercial fraud, and prevent acts of tax fraud and tax evasion, on April 12, 2023, the Minister of Finance issued the Official Dispatch 01/CD-BTC on strengthening e-invoice management and supervision. In addition, the General Department of Taxation issued Directive 01/CT-TCT dated April 11, 2023 on strengthening measures to review and check invoices to prevent fraud in the use of invoices.

Hence, the Hanoi Tax Department noted, prohibited acts in tax administration (defined in Article 6 of the Law on Tax Administration 38/2019/QH14) include collusion, connection and protection of taxpayers and public employees and tax officers in transfer pricing and tax evasion; deliberate trouble and harassment to taxpayers; illegal appropriation or illegal use of tax; deliberately avoidance, incomplete, untimely and inaccurate payable tax declaration; and obstruction to tax enforcement forces.

In addition, the law also prohibits the use of other taxpayers' tax identification numbers to commit illegal acts or allow others to use their tax identification numbers in contravention of the law. The law also forbids selling goods or providing services without lawful invoices and using illegal invoices; falsifying information/data, using invoices for wrong purposes, gaining unauthorized access and destroying taxpayer information systems.

Regarding invoices and vouchers, prohibited acts are specified in Article 5 of Decree 123/ND-CP dated October 19, 2020. Accordingly, tax officers are not allowed to cause troubles and difficulties against organizations and individuals to purchase invoices and vouchers; cover up or collude with organizations and individuals to use illegal invoices and documents; and receive bribes when inspecting and checking invoices.

Taxpayers and related entities are prohibited from performing fraudulent acts such as illegal use of invoices and use of illegal invoices; obstructing tax officers from performing their official duties and harming their physical and mental health and dignity when they inspect and examine invoices and documents; gaining unauthorized access, falsifying information or destroying the invoice and document information system; giving bribes or performing other acts in connection with invoices and vouchers in order to gain illicit benefits.

Administrative sanctions on tax and invoice violations are specified in Decree 125/2020/ND-CP of the Government dated October 19, 2020. Accordingly, the act of using illegal invoices or illegally using invoices may be subject to a fine of VND20-50 million (specified in Article 28 of this decree). Penalties for tax evasion are also specified in Article 17 of this decree. 0In addition, tax evasion can also be criminally handled according to Article 200 of the Penal Code 2015, which is amended and supplemented with Points a and b, Clause 47, Article 1 of the Law on amendments to the Penal Code 2017.