VI Excel file 225 ghost companies illegally buying and selling invoices with Official Dispatch 2731/VPCQCSĐT in 2025? Let’s find out more with Pham Consult!
Excel file 225 ghost companies illegally buying and selling invoices with Official Dispatch 2731/VPCQCSĐT in 2025
On September 30, 2025, the Investigation Police Agency (IPA) of Tuyen Quang Provincial Police issued Official Dispatch 2731/VPCQCSĐT in 2025 notifying businesses that do not have production and business activities.
Accordingly, the Tuyen Quang Provincial Police Department is investigating the criminal case of illegal trading of invoices from 2022 to 2024, using a total of 237 “ghost” enterprises with no production or business activities headquartered in many provinces and cities across the country to sell fake electronic VAT invoices to businesses and units across the country for the purpose of illegal profits.
The results of the investigation and verification determined that out of the total 237 “ghost” enterprises mentioned above, 225 enterprises registered their headquarters in Ho Chi Minh City and were managed by the basic tax units under the Ho Chi Minh City Tax Department (with an Excel file listing the ghost companies illegally trading invoices attached).
To avoid duplication of investigation authority, the Investigation Police Agency of Tuyen Quang Province requested Ho Chi Minh City Tax to notify the list of the above enterprises to the tax units under Ho Chi Minh City Tax to coordinate the investigation
Solutions to prevent and combat fraud in selling illegal invoices according to Official Dispatch 5255/TCT-TTKT
According to Official Dispatch 5255/TCT-TTKT in 2024, to continue to strengthen information technology solutions to detect and promptly respond to prevent cases of new technology, selling unreasonable invoices or illegally using invoices to rationalize input costs, evade taxes and benefit from value added tax (VAT) refunds from the state budget (NSNN).
The General Department of Taxation requests relevant units to focus on implementing the contents specified in Official Dispatch 5255/TCT-TTKT in 2024 as follows:
(1) Implement the tasks, solutions and instructions of the General Department of Taxation in Directive 01/CT-TCT in 2023 on strengthening measures to review and check invoices to prevent fraud in the use of invoices; Official Dispatch 2812/TCT-TTKT in 2023 on developing measures to prevent the trading of invoices in cyberspace; Official Dispatch 3638/TCT-VP in 2023 of the General Department of Taxation on strengthening the management of electronic invoices.
(2) The Director of the Tax Department shall fully perform the tasks and organize the assignment to each civil servant, team, department, and Tax Branch to quickly control and compare the list of enterprises with arising contents on invoices and tax declarations that are at risk of incidents when using the industry’s applied information technology. The local tax authority shall build support for exporting risky enterprises. During the control process, taxpayers who compare data should pay attention to the following contents:
– Recording incorrect invoice contents according to the provisions of Clause 7, Article 3 and Article 10 of Decree 123/2020/ND-CP.
– Having VAT declarations adjusted and supplemented many times.
– Review and compare the suitability and validity of the correct tax declaration dossier between: Additional declaration and Explanation of additional declaration and related documents as prescribed in Article 47 of the Law on Tax Administration 2019 and Point 4, Article 7 of Decree 126/2020/ND-CP.
– Review of declared invoices that taxpayers have not declared for many periods but now declare additional tax declaration dossiers, the additional declaration shall be carried out in accordance with current regulations.
(3) On the basis of quick control and risk assessment at Point 2 of Official Dispatch 5255/TCT-TTKT in 2024, in case the tax authority determines that the enterprise has signs of high risk regarding tax and invoices, the tax authority shall conduct an inspection immediately at the Tax Authority or add it to the plan, inspect the taxpayer’s headquarters and implement according to regulations.
(4) Organize risk assessment, develop and implement specialized inspections, tax audits for taxpayers with high risks in using electronic invoices, and businesses that detect transactions with businesses using multiple invoices.
The development of public price disclosure and inspections is implemented uniformly throughout the Tax Department to ensure that the handling process is carried out in a synchronous and optimal manner. In case of inspection and examination, it is discovered that businesses have committed huge acts and appropriated tax money, promptly transfer the file to the competent authority for handling according to regulations.
(5) Establish/organize the entire Steering Committee and Standing Team to help strengthen the management, prevention and combat of difficulties in using electronic invoices according to some contents in the Appendix attached to Official Letter 5255/TCT-TTKT in 2024.
Some contents to help strengthen the management, prevention and combat of fraud in using electronic invoices in Official Letter 5255/TCT-TTKT
The Appendix issued with Official Dispatch 5255/TCT-TTKT in 2024 provides guidance on some suggested contents for developing functions and tasks in organizing/completing the Steering Committee and Standing Team to assist in strengthening the management, prevention and fight against fraud in the use of electronic invoices as follows:
– Directing the Departments under the Tax Department, Tax Branches/Regional Tax Branches to assign responsibilities to each civil servant in reviewing and managing individuals and businesses using electronic invoices;
– Directing the review and identification of taxpayers at high risk in using electronic invoices; Develop programs, plans, and solutions to strengthen tax management for high-risk subjects, fields, and items to improve the effectiveness of management, prevention, and fight against electronic invoice fraud
– Develop a plan to implement management work appropriate to the management area, report to the Provincial/City People’s Committee to request coordination with relevant departments (police, information and communication, …) to deploy synchronous measures to prevent the dissemination and posting of information about selling electronic invoices on cyberspace and promptly handle violations by subjects.
– Directing the reception of information, organizing the review and classification of subjects according to the level of risk, and making a list of key monitoring subjects with high risks in using electronic invoices
– Directing the Inspection and Control Departments/Teams to deploy tax inspection and control teams for taxpayers with high risks in using electronic invoices in accordance with the program, plan, and solutions set forth by the Steering Committee of the Tax Department;
– Urge and summarize the results of the implementation and implementation of tax management for subjects, fields, and items with high risks in using electronic invoices in accordance with the program, plan, and solutions set forth by the Steering Committee of the Tax Department.
– Directing the communication work to people and businesses on the media to propagate legal policies on taxes and invoices, and to give risk warnings to people and businesses about violations of the law in using electronic invoices.
– Commend/propose to the General Department for commendation for organizations and individuals with outstanding achievements in management, prevention and combat of fraud in the use of electronic invoices.
