Dan Sinh – Female doctor in Thai Binh was prosecuted for illegally trading invoices

The Police Investigation Agency (PC03), Thai Binh Provincial Police has just served a decision to prosecute the suspect, execute a search warrant for residences and workplaces, and apply preventive measures prohibiting him from leaving the base. Residence for the defendants:

Truong Thi Kim Dung (born in 1971, in Thai Binh city, permanent residence: Group 4, Tran Hung Dao ward, Thai Binh city, Thai Binh province) is Director of Sao Kim Services Company Limited.

Vien Thi An (born in 1961, in Phu Tho province), is a Doctor of Economics, formerly a Lecturer in the Department of Business Administration – Thai Binh University, currently Director of Anh An Dinh Company Limited. (TT: house number 38, Doc Nhuong street, De Tham ward, Thai Binh city, current residence: house number 72 Nguyen Dinh Chinh street, Tran Lam urban area, Tran Lam ward, Thai Binh city) .

The two defendants were prosecuted for the act of “Illegal trading of VAT invoices and State Budget payment documents”, prescribed in Article 203 of the 2015 Penal Code.

Initial investigation results show that the defendants not only sold VAT invoices to Registry Department No. 11, but also sold them to many agencies and businesses in Thai Binh province for an amount of up to many billions of VND. .

Sold 300 VAT invoices to Registry Branch No. 11 – Vietnam Registry Department

During the process of expanding the investigation of the case of “Receiving bribes” occurred at Registry Branch No. 11 (address No. 16, Tran Phu Street, Thai Binh city, Thai Binh province). PC03 – Thai Binh Provincial Police discovered that, from July 2016 to January 2020, Registry Branch No. 11 (Sub-Department), used many VAT invoices of Duc Hai Private Enterprise (July 2016 -June 2017); Duc Hai General Services Company Limited (July 2017 – January 2020) and Sao Kim Services Company Limited (June 2020 – October 2020), with Ms. Truong Thi Kim Dung as Director.

During that period, Ms. Dung, with the legal status of company director, sold 185 VAT invoices without goods or services attached with a total payment value recorded on the invoice of 512,380,250 VND, ( with the type of goods and services listed on the invoice as food and beverage services) to the Branch, to benefit the amount of 46,899,497 VND.

By 2020, Sao Kim Service Co., Ltd. could not meet the Department’s need to regularly and continuously purchase VAT invoices.

Officials of the Branch contacted Ms. Vien Thi An, Director of Anh An Dinh Company Limited, (address: House number 38, Doc Nhuong street, De Tham ward, Thai Binh city, Thai Binh province) to reach agreement. Agree to buy blank VAT invoices (not included with goods or services) with the invoice purchase price being 10% of the payment value stated on each VAT invoice.

From November 2020 to December 2022, Ms. Vien Thi An took the legal status of Anh An Dinh Co., Ltd., signed to sell to Department 115 false VAT invoices (copy 2) with the total payment value recorded on the invoice is 378,906,260 VND, the name of the goods listed on the invoice is catering or catering services.

With the above 115 invoices, defendant Vien Thi An illegally benefited an amount of 43,499,300 VND.

Thus, during the period from 2016 to 2022, the Department alone purchased 300 fake VAT invoices from defendants Dung and An to use as documents to settle transaction, brokerage, and reception costs. , marketing, trade promotion, advertising, meetings with a total settlement amount of 1,140,000,000 VND.

At the same time, after selling the false VAT invoice (copy 2) to the Sub-Department, Ms. Dung and Ms. An used (copy 3) as proof of sale to prepare reports and declare to the Tax Authority in the reports. Finance, business performance reports, corporate income tax reports, personal income reports at businesses and companies owned by Ms. An and Ms. Dung.

Checking books, invoices, and accounting documents at businesses and companies that have issued and selling false VAT invoices to the Department, the Investigation Agency initially determined that the purchased goods and services were items such as: beer, wine, soft drinks, MSG, sausage, bird’s nest drink and some ready-to-eat food items.

But the goods and services sold are catering and hospitality services that require fresh ingredients and foods (fish, chicken, fruits and vegetables of all kinds). Some invoices only generally state food and beverage services, without a specific list of accompanying goods and services.

Working with the Investigation Agency, defendants Dung and An initially admitted the act of selling false VAT invoices to the Department to gain illegal profits. To overcome the consequences, the defendants also paid the illegal profits.

The case is being further investigated by PC03 Thai Binh.

M. Quang