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Thanh Phuoc Company has a registered capital of around 10 billion VND, but its revenue is large and increased dramatically in 2018 and 2019 with a total of almost 2.4 billion VND. However, this company does not own the means of transport; the only warehouse is about 1,000 mtwobut mainly to store merchandise that has been returned for poor quality. On the other hand, the income from this business is very large but the profits are very low. In 2019, the revenue is almost 2.015 billion VND, but the profit is only around 219 million VND.
Signs of illegal sale of invoices
In the two years of 2018 and 2019, Bao Long Company bought and sold around 70,000 tons of rubber latex, but there was no warehouse and no means of transportation; Most of the goods are deposited and rented, but the monthly deposit and rental costs are only about 6 million VND / month. In 2019, Bao Long Company hired 2 cars to transport, but the amount of fuel generated was much higher than the reasonable consumption for 2 vehicles; low year-end inventories are not adequate for commercial scale; No costs are incurred related to rubber business activities such as container rental, packing fees, packing, crane rental, forklift to load and unload goods when receiving or selling …
“These are indications that apart from some actual rubber purchase and sale contracts, most of the rubber trade is likely to be fake, that is, there are indications of illegal invoice trade. legal ”, the State Audit report clearly stated, at the same time that it only added many other indications of violation of the provisions of article 203 of the Penal Code of 2015 on the crime of printing, issuing and illegal marketing of invoices and receipts . submit to the state budget of Bao Long Company.
Accordingly, in 2019, Bao Long Company signed a contract to purchase rubber latex from Thanh Minh Khang Company with a total value of about 800 billion VND, equivalent to about 25,000 tons of rubber latex and signed a contract to resell it to Co., Ltd. Van Loi with delivery address in Cat Lai Port – City. HCM City. However, the contract between Bao Long Company and Thanh Minh Khang Company stipulates the delivery address at Bao Long’s warehouse in Phu Giao – Binh Duong, while according to the book, Bao Long has no warehouse. in Phu Giao – Binh Duong. Thus, around 25,000 tons of rubber latex are transported from Ho Chi Minh City to Phu Giao – Binh Duong and then transferred to the port of Cat Lai – Ho Chi Minh City.
In addition, according to the purchase and sale contract between the two parties, the loading and unloading costs are one extreme on each side, but according to the book, Bao Long does not incur loading and unloading costs for these goods, which It is a sign of The purchase and sale of rubber under the above contracts is likely not real and Bao Long Company uses the purchase invoices of Thanh Minh Khang Company to deduct taxes.
For Thanh Phuoc Company, the State Audit found that this Company when exporting and selling rubber latex does not issue an invoice for each trip, but rather issues a general invoice according to the value of each sales contract; The vehicles also do not have a weight or delivery note to determine the weight of each trip and the responsibility of the driver for the volume of merchandise transported, there is no record of acceptance and settlement of the contract. ; The weight of the goods on the invoice is always an even number in units of tens and hundreds of tons, which is not consistent with the practice of transporting and marketing latex rubber products.
In addition, the company also signed a contract with 2 carriers for a fixed transport unit price of 300,000 VND / ton, not associated with the shipping distance, which is not suitable for the transport of goods. Therefore, this is proof that the rubber trade is likely to be false, a sign of a violation of the law.
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