Official dispatch 5255/TCT-TTKT (November 15, 2025) mentions strengthening the prevention and combat of electronic invoice fraud, with the following main contents:
Supervising businesses with invoice risks:
- Review businesses for signs of risk, such as adjusting VAT declarations multiple times, incorrect invoice content, and incorrect additional declarations.
- Check the correct tax declaration and additional documents Tax Administration Law and Decree 126/2020/ND-CP.
Assess and handle risks:
- High-risk businesses are inspected at the Tax office or included in the inspection and inspection plan at the business headquarters.
Topical inspection:
- Focus on high-risk taxpayers or businesses that use a lot of electronic invoices.
Carry out instructions:
- Comply with directives and official dispatches related to management, review, and prevention of electronic invoice fraud (Directive 01/CT-TCT, Official Dispatch 2812/TCT-TTKT, 3638/TCT-VP).
Strengthening the organization:
- Establish a Steering Committee and Standing Team to monitor, manage and prevent electronic invoice fraud effectively and synchronously.
