Unit VAT declaration and the cost declared in the invoices for goods and services does not serve the business but was recorded on the books of account of economic transactions giving rise to the tax liability is declared behavior false lead to lower taxes. Specified in paragraph 1, point 33, Article 1 of Law No. 21/2012 / QH13 dated 20/11/2012 Law amending and supplementing some articles of the Law on Tax Administration and Points 1a, Article 10, Section 2, Chapter I of Decree the 129/2013 / ND-CP dated 10/16/2013 of the Government on sanctioning of administrative violations of tax and enforcement of tax administrative decisions.
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