{"id":999963815,"date":"2023-06-26T12:11:31","date_gmt":"2023-06-26T05:11:31","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999963815"},"modified":"2026-06-03T23:40:48","modified_gmt":"2026-06-03T16:40:48","slug":"handling-illegal-invoices-of-the-company","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/","title":{"rendered":"How to deal with the purchase invoice of a runaway business?"},"content":{"rendered":"<div><span style=\"color: #000000;\">You must have heard that some businesses have problems with invoices of runaway businesses or have signs of illegal invoice trading. So how to handle these situations? In this article, Bizzi would like to give some information and extract regulatory documents on that issue for your reference.<\/span><\/div>\n<p><span style=\"color: #000000;\"><em>Note: This article is for reference only, not specific advice for any case.<\/em><\/span><\/p>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/vaa.com.vn\/wp-content\/uploads\/2016\/04\/Xu-ly-hoa-don-doanh-nghiep-bo-tron.jpg\" alt=\"Handling illegal invoices and absconding businesses\" width=\"994\" height=\"535\" title=\"\"><\/span><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#The_nao_la_hanh_vi_su_dung_hoa_don_bat_hop_phap\" >What is illegal use of invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#Nguyen_tac_xu_ly_khi_gap_hoa_don_mua_vao_cua_doanh_nghiep_bo_tron\" >Principles of handling when meeting the purchase invoice of a runaway business?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#Truong_hop_1_Doanh_nghiep_chua_ke_khai_khau_tru_thue_GTGT\" >Case 1: Enterprise has not declared VAT deduction<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#1_Co_quan_thue\" >1. Tax authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#2_Doanh_nghiep\" >2. Enterprise<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#Truong_hop_2_Doanh_nghiep_da_ke_khai_khau_tru_thue_GTGT_hoac_doanh_nghiep_da_duoc_hoan_thue\" >Case 2: The enterprise has declared VAT deduction or the business has been refunded<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#1_Co_quan_thue-2\" >1. Tax authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#2_Doanh_nghiep-2\" >2. Enterprise<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#Truong_hop_3_Doanh_nghiep_chua_duoc_giai_quyet_hoan_thue\" >Case 3: The enterprise has not yet received a tax refund<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#1_Co_quan_thue-3\" >1. Tax authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#2_Doanh_nghiep-3\" >2. Enterprise<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#Truong_hop_4_Phat_hien_vi_pham_nghiem_trong_va_toi_pham\" >Case 4: Detecting serious violations and crimes<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#1_Co_quan_thue-4\" >1. Tax authority<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/handling-illegal-invoices-of-the-company\/#2_Doanh_nghiep-4\" >2. Enterprise<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_hanh_vi_su_dung_hoa_don_bat_hop_phap\"><\/span><span style=\"color: #000000;\">What is illegal use of invoices?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">Illegal use of invoices is the use of one of the following types of invoices:<\/span><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #000000;\"><strong><em>(1) A fake invoice is an invoice printed or created according to the issued invoice form of another organization or individual, or printed or created with the same number of the same invoice symbol.<\/em><\/strong><\/span><\/div>\n<div dir=\"auto\" style=\"padding-left: 40px;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #000000;\"><strong><em>(2) An invalid invoice is an invoice that has been created according to the instructions but has not yet completed the issuance notice.<\/em><\/strong><\/span><\/div>\n<div dir=\"auto\" style=\"padding-left: 40px;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify; padding-left: 40px;\"><span style=\"color: #000000;\"><strong><em>(3) An expired invoice means an invoice that has completed all issuance procedures but the issuing organization or individual no longer uses it; types of invoices that are lost after the issuance notice is reported by the issuing organization or individual to the tax authority directly managing them; invoices of organizations and individuals that have stopped using tax codes (also known as tax code closures).<\/em><\/strong><\/span><\/div>\n<p><span style=\"color: #000000;\">Thus, using invoices of businesses that give up their business addresses and run away is one of the cases that can be concluded as using illegal invoices. The fine for using illegal invoices is from VND 20,000,000 to VND 50,000,000 (Average is VND 35 million).<\/span><\/p>\n<p dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">&gt;&gt; See more: \u00a0<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/bizzi.vn\/cap-nhat-2023-nen-biet-ve-quy-trinh-xu-ly-hoa-don\/\">Update 2023: Everything you should know about invoice processing<\/a><\/span><\/span><\/p>\n<h2 dir=\"auto\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_xu_ly_khi_gap_hoa_don_mua_vao_cua_doanh_nghiep_bo_tron\"><\/span><span style=\"color: #000000;\">Principles of handling when meeting the purchase invoice of a runaway business?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div dir=\"auto\" style=\"text-align: justify;\"><span style=\"color: #000000;\">Since there are no specific legal guidelines for this issue, now the treatment of a runaway business invoice differs in different situations. However, in the spirit of guidance of the official dispatches of the Ministry of Finance, it is through checking detailed records and logical relationships between transactions to see if the purchase and sale transaction is real to draw conclusions.<\/span><\/div>\n<p><span style=\"color: #000000;\"><em>According to the guidance of the Ministry of Finance, this content is specified in Official Letter No. 13706\/BTC-TCT and Official Dispatch No. 1179\/BTC-TCT dated July 22, 2014.<\/em><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Truong_hop_1_Doanh_nghiep_chua_ke_khai_khau_tru_thue_GTGT\"><\/span><span style=\"color: #000000;\">Case 1: Enterprise has not declared VAT deduction<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 dir=\"auto\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1_Co_quan_thue\"><\/span><span style=\"color: #000000;\">1. Tax authority<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li dir=\"auto\"><span style=\"color: #000000;\">Notify the enterprise in writing to suspend the declaration of withholding VAT for invoices that violate the law.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Doanh_nghiep\"><\/span><span style=\"color: #000000;\">2. Enterprise<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li dir=\"auto\"><span style=\"color: #000000;\">Only input VAT withholding declaration can be made for invoices that do not violate the law.<\/span><\/li>\n<li dir=\"auto\"><span style=\"color: #000000;\">With invoices from absconding enterprises, enterprises temporarily stop declaring VAT withholding, waiting for official results from competent authorities.<\/span><\/li>\n<\/ul>\n<div style=\"text-align: justify;\">\n<h3 dir=\"auto\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Doanh_nghiep_da_ke_khai_khau_tru_thue_GTGT_hoac_doanh_nghiep_da_duoc_hoan_thue\"><\/span><span style=\"color: #000000;\">Case 2: The enterprise has declared VAT deduction or the business has been refunded<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 dir=\"auto\"><span class=\"ez-toc-section\" id=\"1_Co_quan_thue-2\"><\/span><span style=\"color: #000000;\">1. Tax authority<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li dir=\"auto\"><span style=\"color: #000000;\">Notify the enterprise to declare adjustment and reduce the deducted value-added tax.<\/span><\/li>\n<li dir=\"auto\"><span style=\"color: #000000;\">Inspect and re-check to conclude and handle violations, verify some contents(*)<\/span><\/li>\n<li dir=\"auto\"><span style=\"color: #000000;\">In case of detecting signs of crime, the dossier shall be sent to the relevant investigating agency.<\/span><\/li>\n<\/ul>\n<div dir=\"auto\">\n<h4 dir=\"auto\"><span class=\"ez-toc-section\" id=\"2_Doanh_nghiep-2\"><\/span><span style=\"color: #000000;\">2. Enterprise<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\">Declare the reduction of the deducted value-added tax amount.<\/span><\/li>\n<li><span style=\"color: #000000;\">Commit to the purchase and sale of goods and input invoices in accordance with regulations and still be able to declare invoices. Enterprises must commit to take responsibility before the law if any violations arise. Tax authorities will conduct inspection and examination to verify and handle violations.<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div style=\"text-align: justify;\">\n<h3 dir=\"auto\"><span class=\"ez-toc-section\" id=\"Truong_hop_3_Doanh_nghiep_chua_duoc_giai_quyet_hoan_thue\"><\/span><span style=\"color: #000000;\">Case 3: The enterprise has not yet received a tax refund<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 dir=\"auto\"><span class=\"ez-toc-section\" id=\"1_Co_quan_thue-3\"><\/span><span style=\"color: #000000;\">1. Tax authority<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li class=\"WPT7ge\"><span style=\"color: #000000;\">Proposing to suspend tax refund for pending applications with invoices showing signs of violations.<\/span><\/li>\n<li class=\"WPT7ge\"><span style=\"color: #000000;\">For invoices that are not subject to signs of violation, normal tax deduction and refund will be made.<\/span><\/li>\n<\/ul>\n<div dir=\"auto\">\n<h4 dir=\"auto\"><span class=\"ez-toc-section\" id=\"2_Doanh_nghiep-3\"><\/span><span style=\"color: #000000;\">2. Enterprise<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\">Comply with the decision of the tax authority.<\/span><\/li>\n<\/ul>\n<\/div>\n<div dir=\"auto\">It should be noted that the suspension only applies to infringing invoices, non-infringing invoices are still subject to timely tax deductions and refunds.<\/div>\n<h3 dir=\"auto\"><img decoding=\"async\" class=\"wp-image-999967083 aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/06\/hoa-don-bat-hop-phap-300x199.jpg\" alt=\"illegal invoice\" width=\"837\" height=\"555\" title=\"\"><\/h3>\n<h3 dir=\"auto\"><span class=\"ez-toc-section\" id=\"Truong_hop_4_Phat_hien_vi_pham_nghiem_trong_va_toi_pham\"><\/span><span style=\"color: #000000;\">Case 4: Detecting serious violations and crimes<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/div>\n<div style=\"text-align: justify;\">\n<h4 dir=\"auto\"><span class=\"ez-toc-section\" id=\"1_Co_quan_thue-4\"><\/span><span style=\"color: #000000;\">1. Tax authority<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li dir=\"auto\"><span style=\"color: #000000;\">The tax authority will transfer the file to the competent agency for investigation and criminal prosecution.<\/span><\/li>\n<\/ul>\n<div dir=\"auto\">\n<h4 dir=\"auto\"><span class=\"ez-toc-section\" id=\"2_Doanh_nghiep-4\"><\/span><span style=\"color: #000000;\">2. Enterprise<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<ul>\n<li dir=\"auto\"><span style=\"color: #000000;\">If using invoices of intermediary enterprises with signs of violation, the tax authority will notify the enterprises to self-declare and adjust value added tax.<\/span><\/li>\n<\/ul>\n<p>In addition, according to the guidance at Point 2.2 of Official Letter No. 7333\/BTC-TCT dated June 24, 2008, in case the business establishment uses the invoice for the purchase of goods and services from the business establishment running away to declare it. VAT is deducted and included in expenses when determining taxable income, but the time of purchase of goods or services arises before the date of determination of absconding business establishments according to the notices of tax authorities and tax authorities, or If other functional agencies do not have enough grounds to conclude that the invoice is illegal, the tax authority must conduct an inspection to determine whether the purchased goods or services are correct and request the business establishment to prove and take responsibility before law for the fact that the purchase and sale is real, there is a purchase and sale contract, a written document of contract liquidation (if any), an ex-warehousing note, a warehouse receipt, and a money payment voucher; If the goods and services purchased from a runaway establishment are used to serve business activities, which have been sold and declared and taxed, and have adequate and correct accounting records, the business establishment is entitled to deductions. input VAT according to such purchase invoices and included in expenses when determining taxable income.<\/p>\n<\/div>\n<p style=\"text-align: justify;\">Above<span style=\"color: #000000;\"> Here is information on how to handle illegal invoices from runaway businesses, hopefully useful to you.<\/span><\/p>\n<div>\n<p><span style=\"color: #000000;\"><strong>Follow Bizzi to quickly receive the latest information:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #000000;\">Facebook:\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/bizzivietnam<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\">Linkedin:\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\">Youtube:\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.youtube.com\/@bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.youtube.com\/@bizzivietnam<\/a><\/span><\/li>\n<\/ul>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Surely you have heard that some businesses have problems buying and selling invoices from businesses that have abandoned\u2026<\/p>","protected":false},"author":37,"featured_media":999963833,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999963815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999963815"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963815\/revisions"}],"predecessor-version":[{"id":999981014,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963815\/revisions\/999981014"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999963833"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999963815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999963815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999963815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}