Some business entities (such as gas stations, retail terminals, etc.) mistakenly believe that uninvoiced income does not need to fulfill tax obligations because consumers do not take the initiative to request invoices, and then fail to declare relevant sales in accordance with the law, resulting in the risk of tax-related violations.

The time point of occurrence of the tax liability of the taxable act is the date on which the sales payment is received or the receipt of the sales payment is obtained; If the invoice is issued before the collection of money, the date of issuance of the invoice shall be the time when the tax liability occurs.

Practical judgment: In the current sales scenario such as gas stations, the completion of the payment by the consumer constitutes a tax liability, and has nothing to do with whether an invoice is issued.

Failure to declare income (including uninvoiced income) in accordance with the law is an act of "concealing sales income" and constitutes tax evasion.

Violation: Failure to declare uninvoiced revenue

Legal liability: 0.5‰ late fee will be charged on a daily basis for tax recovery (retrospective period of up to 5 years)

Violation: Identified as tax evasion

Legal liability: a fine of 50%-5 times the non-payment/underpayment of tax; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Application Specifications:

The "uninvoiced" column of the VAT return is filled in the uninvoiced income according to the facts;

If the invoice is issued later, the amount of the "uninvoiced" column shall be deducted simultaneously in the month of the supplementary invoice.

Risk Control Advice:

Establish a ledger system: register cash/electronic payment sales on a daily basis and match bank statements;

Regularly carry out ticket table comparison: ensure that the declaration data is consistent with the invoicing system and business ledger logic;

Retain transaction vouchers: Cashier receipts, POS flows, monitoring records, etc. must be kept for at least 10 years.

The tax authorities have fully implemented the "tax governance by numbers", and the golden tax system can be connected to the third-party payment platform, logistics data and industry business index model, which can accurately identify enterprises with abnormal uninvoiced income. It is recommended that operators abandon the luck mentality and strengthen compliance management. If you need professional support in the process of tax compliance rectification, risk investigation or improvement of the evidence chain, please feel free to contact us—— Senior financial and tax expert team Intelligent analysis tools to provide you with "data penetration" compliance solutions to help you safely cross the tax minefield and escort the long-term operation of enterprises!