Circular No. 11218/TC/TCT on strengthening measures for managing and using invoices

DIRECTIVE

ON ENFORCING MEASURES TO STRENGTHEN MANAGEMENT AND USE OF INVOICES TO PREVENT TAX EVASION IN HANOI CITY

In recent years, the implementation of the system of issuing invoices and vouchers by agencies, organizations, and individuals engaged in production, business, and services in Hanoi City has generally been carried out in accordance with the regulations issued by the Ministry of Finance. This has made a significant contribution to the economic development of the capital city.

However, through inspection and audit work, when comparing input and output invoices, and purchase invoices of enterprises, administrative units, and armed forces during financial settlement, some agencies, organizations, and individuals still use fake invoices and non-compliant invoices, failing to strictly adhere to the current invoice management and usage regulations. This has created loopholes for some individuals to exploit and embezzle state tax revenue, misappropriate public funds, and commit acts of corruption, thereby hindering economic activities, affecting social order and security, and causing losses to the state budget.

The Prime Minister has issued Directive No. 15/2001/CT-TTg dated June 11, 2001 on strengthening tax collection and preventing budget revenue loss in 2001, and the Ministry of Finance has issued Circular No. 11218/TC-TCT dated November 22, 2001 on enhancing measures to manage and use invoices within the city.

To implement the directives of the Prime Minister and the Ministry of Finance, to prevent violations of the invoice and voucher usage system, and to prevent losses to the state budget within the city, the People's Committee of Hanoi City hereby instructs:

1. The Hanoi Tax Department, the Department of Justice shall cooperate with the Hanoi New Newspaper, the Hanoi Radio and Television Station, and other mass media outlets to intensify the dissemination and promotion of the content regarding the management and usage of sales invoices according to the regulations of the Ministry of Finance so that cadres, people, and organizations and individuals engaged in production, business, and services are aware and voluntarily comply. Regularly report news about serious violations that have been handled by legal authorities to deter and educate businesses and buyers. Highlight exemplary cases of businesses and individuals who strictly adhere to the management and usage of invoices and vouchers.

2. The Hanoi Tax Department and District and County Tax Branches must regularly organize inspections according to their tax authority functions on the usage of invoices by enterprises and individual traders, strictly implementing the provisions of Circular No. 11218/TC-TCT dated November 22, 2001 of the Ministry of Finance specifically:

- Guide organizations and individuals engaged in production and business to implement from January 1, 2002, the requirement to record fully or stamp the name, address, and tax code of the unit on Invoice Copy 2 (the copy given to customers) immediately at the tax office.

- Cooperate with the Public Security sector, Market Management... to strengthen inspection measures against organizations and individuals using invoices; conduct invoice matching for purchases and sales to identify and handle resolutely enterprises established but not operating, not declaring taxes but using invoices to evade taxes and cause budget revenue loss.

- Encourage units engaged in production and business to use special invoices that can be self-printed, approved by the Ministry of Finance and the State Tax总局局。请注意，由于翻译内容过长，我将按照规则继续分段输出剩余部分的翻译，而不做任何解释或思考过程。

3. Financial departments at all levels shall only approve payment and settlement for valid sales invoices. Administrative units, social organizations, and armed forces funded by the state, if purchasing goods without legitimate receipts, the heads of these units shall not approve expenditures, and the financial department shall not settle accounts. At the same time, the unit will be subject to handling according to Circular No. 89/2000/TT-BTC dated August 28, 2000 of the Ministry of Finance guiding the implementation of Government Decree No. 49/1999/ND-CP on administrative penalties in the accounting field.

4. Public Security organs and Market Management organs shall be responsible for cooperating with Tax authorities to investigate and handle seriously cases of serious violations involving intentional use of fake invoices, buying and selling blank invoices, recording large amounts of money on invoices to declare deductions for input VAT and request refunds to evade taxes and withdraw state budget funds.

The management and use of invoices and vouchers is a regular and long-term task that requires emphasis, consolidation, and strengthened inspection and auditing to prevent and handle strictly negative behaviors in the use of invoices and vouchers. Therefore, it is required that the Hanoi City Tax Department and the Department of Finance and Prices report to the People's Committee of Hanoi City within ten days at the beginning of each month on violations and handling of illegal invoice usage in financial settlement and tax declaration of the previous month for timely monitoring and guidance by the People's Committee of Hanoi City.