This directive requires agencies and organizations to strictly implement measures to prevent and combat the use of fake and illegal invoices in the purchase and sale of goods, provision of services, and financial settlement and finalization in order to protect economic order and social security.
Scope of application
Administrative agencies, public service organizations, armed forces, organizations, individuals engaged in production, business, and service provision.
Key points
- All organizations and individuals must comply with the management system for sales invoices and strictly punish any violations (Point 1).
- When conducting financial audits, do not pay expenses for items using fake invoices or illegal documents (Point 2).
- The Tax Authority must conduct regular tax inspections and cooperate with relevant departments to prevent the printing, buying, and using of fake invoices (Point 3).
- The General Department of Taxation shall study and supplement regulations on handling violations in invoice management and usage to enhance the effectiveness of anti-fake invoice efforts (Point 4).
- Printing enterprises must strictly adhere to printing industry regulations and work with the General Department of Taxation to develop measures against fake invoice production (Point 6).
🌐 Social impact of this document
- To effectively prevent the use of fake invoices, protecting economic order and social security.
- Increase costs for competent agencies in inspecting and handling violations.
- Organizations and individuals who strictly comply with invoice management will face initial difficulties but will reduce legal risks over time.
- Effectively prevent the behavior of printing, buying, and using fake invoices in the market.
❓ Frequently asked questions
Which agency is responsible for checking the use of invoices?
The Tax Authorities must carry out regular tax inspections, focusing on verifying input and output invoices of each organization and individual.
How should the use of fake invoices or illegal documents be handled if discovered?
Exclude from costs and do not finalize payment for goods and service expenses using fake invoices or illegal documents.
What responsibility does the Tax Authority have in preventing the behavior of printing, buying, and using fake invoices?
Coordinate with the Police, Procuracy, and Market Management authorities to direct and organize the implementation of measures to prevent and curb this situation.
What tasks does the General Department of Taxation have in combating the use of fake invoices?
Study and supplement regulations on handling violations in invoice management and usage to enhance the effectiveness of anti-fake invoice efforts.
What responsibilities do printing enterprises have in combating fake invoices?
Strictly comply with printing industry regulations and work with the General Department of Taxation to develop measures against fake invoice production.
Full text
DIRECTIVE
OF THE MINISTER OF FINANCE NO. 3824/1999/CT-BTC
AUGUST 5, 1999 ON IMPLEMENTING MEASURES TO PREVENT AND COMBAT FAKE INVOICES IN PURCHASES, SALES OF GOODS, SERVICE SUPPLY, RECEIPT OF FUNDS, AND FINANCIAL SETTLEMENTS
Through inspections of invoice and recordkeeping systems at administrative agencies, armed forces units, organizations, and individuals engaged in production, business, and service provision, it has been observed that the use of fake invoices and illegal invoices for financial settlements and embezzlement of public funds has occurred in many places. Common forms of violations include: purchasing and using fake invoices; buying genuine invoices from other entities to use; intentionally writing incorrect elements on invoices, particularly incorrect prices to evade taxes; using self-printed invoices without approval from authorized authorities; using invoices reported lost or declared invalid... Police agencies in some regions have discovered and apprehended individuals involved in printing, buying, selling, and using fake invoices in the market. These violations have caused difficulties and obstacles to economic production and business activities, affected social order and security, and caused losses to the State budget... To prevent this situation, the Ministry of Finance requests all finance system agencies to immediately implement the following contents:
1. Propagate and guide all levels, sectors, organizations, and individuals engaged in production, business, and services to fully understand and enhance their awareness of compliance with the Invoice Management and Usage Regulations issued together with Decision No. 885/1998/QĐ-BTC dated July 16, 1998 by the Minister of Finance. Purchases and sales of goods must be accompanied by invoices and records. Agencies and units must self-inspect and review invoices and records in purchases, sales of goods, and service provision... Strictly handle all violations concerning the use of invoices and records in purchases, sales of goods, and service provision.
2. When conducting inspections, controls, and financial settlements, all must compare invoices and records to identify fake invoices and illegal invoices in expenditures and financial settlements at agencies and units under their management. Exclude expenses and do not settle accounts for goods and services purchased using fake invoices or illegal invoices when performing financial settlements, audits, and inspections at enterprises, administrative agencies, and public institutions. Strictly enforce state budget expenditure control. All violations regarding the use of invoices and records discovered must be handled according to the law; simultaneously inform the Tax Authority to coordinate work.
3. Tax Authorities at all levels:
- Must carry out tax inspection and audit work, viewing this as a regular and continuous task of tax authorities at all levels, with the verification of input and output invoices of each organization and individual declaring value-added tax as the focus; organize the implementation of good management and usage of invoices and records according to the provisions of the Value Added Tax Law and accompanying guiding documents; guide organizations and individuals to conduct internal self-inspections. Timely detect and handle violations of the Invoice Management Regulations according to the law.
- Coordinate with local police, prosecution, and market management departments to report to provincial and municipal People's Committees to establish anti-fake invoice purchase, sale, and use committees to direct and implement measures (such as propaganda, mobilization, struggle, crackdown on offenders) to prevent and curb the phenomena of printing, buying, selling, and using fake invoices in commodity circulation and financial settlements in the locality, while strictly handling violations according to the law.
- Publicize widely the taxpayer identification number and its recording method for businesses and individuals in each area, helping organizations and individuals to self-check and monitor trading partners, contributing to preventing the use of fake invoices and illegal invoices in goods and service transactions.
4. Entrust the General Department of Taxation to study, supplement, and submit to the Government for amendments to regulations on handling violations in the management and use of sales invoices to enhance effectiveness in combating the use of fake invoices and records; illegal invoices and records in production, business, service provision, and financial settlements by August 1999.
5. Entrust the General Department of Taxation to cooperate with the General Police Department (Ministry of Public Security) to develop plans and implement measures to prevent and stop the behavior of printing, buying, and using fake invoices in the market.
6. The Financial Printing Company and enterprises designated to print receipts and invoices must strictly comply with legal regulations for the printing industry (printing, transportation, delivery, handling of test prints, defective prints...), improve printing technology, and collaborate with the General Department of Taxation to propose effective measures to combat the forgery of invoices and records.
Heads of units under the Finance Sector must take responsibility for fully, strictly, and comprehensively implementing the contents of this Directive. Report quarterly (on the 5th day of the first month of each quarter) to the Ministry of Finance in writing the results of inspections, discoveries, and handling of the use of fake invoices and illegal invoices in financial settlements within their jurisdiction to promptly provide guidance.
6. The Financial Printing Company and enterprises designated to print receipts and invoices must strictly comply with the legal regulations applicable to the printing industry (printing, transportation, delivery, handling of trial prints, defective prints, etc.), improve printing technology, and cooperate with the General Department of Taxation to develop effective measures to combat the forgery of invoices and vouchers.
Heads of units under the Finance sector shall be responsible for organizing the full, strict, and synchronized implementation of the contents of this Directive. They shall report in writing to the Ministry of Finance on a quarterly basis (on the 5th day of the first month of each quarter) the results of inspections, discoveries, and handling of situations involving the use of fake and illegal invoices and vouchers in financial transactions within their jurisdiction, so that timely guidance measures can be taken.
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