Official Letter No. 2731/VPCQCSĐT, September 30th, 2025, issued by the Investigation Police Agency under the Tuyen Quang Provincial Police regarding the notification of enterprises without business operations

The Investigation Police Agency of Tuyen Quang Provincial Police is currently investigating the case of “Illegal trading of invoices” that occurred during the period 2022–2024 in Chiem Hoa District and several other provinces and cities, pursuant to Decision on Prosecution No. 61/QĐ dated September 30, 2024.

Through investigation, it has been determined that from 2022 to 2024, Nguyen Minh Tuan (born in 1986, residing in Ho Chi Minh City) and Le Long Hau (born in 1996, residing in Dong Nai Province) purchased, newly established, and hired collaborators to use 237 “shell” companies without any business operations, for the purpose of selling false electronic VAT invoices to numerous enterprises nationwide for illicit profit.

Among the 237 companies mentioned above, 225 companies are registered with headquarters in Ho Chi Minh City and fall under the management of local tax units under the Ho Chi Minh City Tax Department (attached list).

To avoid overlapping jurisdiction in investigation, the Investigation Police Agency of Tuyen Quang Provincial Police requests the Ho Chi Minh City Tax Department to notify its subordinate tax units of the list of 225 companies and inform them that these companies are currently under investigation.

Enterprises are advised to proactively review and reconcile their purchasing and selling activities with the attached list of “shell” companies. In cases where transactions with these companies are identified, the enterprise may face the risk of denial of  input VAT credit and disallowance of expenses for corporate income tax (CIT) purposes in accordance with current legal regulations.

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