On September 30, 2024, the Investigation Police Agency of Nghi Son Town Police, Thanh Hoa issued Official Dispatch 2937/CV-ĐCSKT-MT announcing 185 companies illegally trading invoices. Let's find out in the article below. Bizzi Please!
List of 185 companies illegally trading invoices (Official Dispatch 2937/CV-ĐCSKT-MT)
On September 30, 2024, the Investigation Police Agency of Nghi Son Town Police, Thanh Hoa issued Official Dispatch 2937/CV-ĐCSKT-MT regarding the request to resolve the criminal case.
Currently, the Investigation Police Agency of Nghi Son Town Police, Thanh Hoa Province is investigating the case of "Illegal trading of invoices" according to Decision to prosecute the criminal case 43/QD-CSDT dated April 20, 2024 and Decision to supplement the decision to prosecute the criminal case 13/QD-ĐCSKT-MT dated October 27, 2024 of the Investigation Police Agency of Nghi Son Town Police, Thanh Hoa Province.
The investigation determined that 185 companies had been acquired and newly established (with a list of 185 companies illegally buying and selling invoices attached), using these companies to illegally issue and sell invoices.
Based on documents provided by tax authorities and electronic invoice software solution providers of the 185 companies mentioned above, it is determined that these companies issue invoices to many units and individuals nationwide.
Including invoices issued to 2,667 units and individuals registered for business addresses in Ho Chi Minh City (with list of units/individuals and invoices attached).
In order to promptly detect crimes and violations of the law for handling in accordance with legal regulations, the Investigation Police Agency of Nghi Son Town Police requested the Ho Chi Minh City Tax Department to direct units assigned to manage taxes for the above 2,667 units to work with these units to clarify the origin of VAT invoices issued by the above 2,667 companies to these units.
During the working process, if any violations are detected, the unit assigned to manage taxes for the above 2,667 units is requested to take measures to handle the violations according to its authority. In case there are signs of crime, the files and documents that have been worked on will be transferred to the Investigation Police Agency of Nghi Son Town Police for handling according to regulations.
List of 185 companies illegally buying and selling invoices
Penalties for illegal trading of invoices according to the Penal Code
(i) Anyone who illegally prints, issues, or trades in invoices or documents for payment to the state budget in blank form from 50 to under 100 numbers or invoices or documents with content from 10 to under 30 numbers or illegally profits from VND 30,000,000 to under VND 100,000,000 shall be subject to a fine from VND 50,000,000 to VND 200,000,000, non-custodial reform for up to 03 years or imprisonment from 06 months to 03 years.
(ii) Committing a crime in one of the following cases shall be subject to a fine of from VND 200,000,000 to VND 500,000,000 or imprisonment from 01 year to 05 years:
– Organized;
– Professional;
– Abuse of position and power;
– Invoices and documents in blank form of 100 numbers or more or invoices and documents with recorded content of 30 numbers or more;
– Illegal profits of 100,000,000 VND or more;
– Causing damage to the state budget of VND 100,000,000 or more;
– Dangerous recidivism.
(iii) Offenders may also be fined from VND 10,000,000 to VND 50,000,000, banned from holding positions, practicing a profession or doing certain jobs from 01 to 05 years.
(iv) Commercial legal entities committing crimes shall be punished as follows:
– Committing a crime under the provisions of (i) shall be subject to a fine from VND 100,000,000 to VND 500,000,000;
– Committing a crime in one of the cases specified in points a, b, d, đ, e and g (ii), shall be subject to a fine from VND 500,000,000 to VND 1,000,000,000;
+ Committing a crime under the provisions of Article 79 of the Criminal Code, shall be permanently suspended;
+ Commercial legal entities may also be fined from VND 50,000,000 to VND 200,000,000, banned from doing business, banned from operating in certain fields from 01 year to 03 years or banned from raising capital from 01 year to 03 years.
(All 203) Penal Code 2015, revised 2017)
