Official Dispatch No. 1415/TCT-QLRR dated April 05, 2024 on Upgrading warning function for using e-invoices
Official Dispatch No. 1415/TCT-QLRR dated April 05, 2024 on Upgrading warning function for using e-invoices
| Sign: | 1415/TCT-QLRR | Document type: | Official Dispatch |
| Promulgation place: | The General Department of Tax | Signer: | Dang Ngoc Minh |
| Promulgation day: | 05/04/2024 | Effect day: | Known |
| Announcement day: | Updating | Announcement number: | Updating |
| Status: | Known |
| Sign: | 1415/TCT-QLRR |
| Document type: | Official Dispatch |
| Promulgation place: | The General Department of Tax |
| Signer: | Dang Ngoc Minh |
| Promulgation day: | 05/04/2024 |
| Effect day: | Known |
| Announcement day: | Updating |
| Announcement number: | Updating |
| Status: | Known |
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THE MINISTRY OF
FINANCE OF VIETNAM |
THE SOCIALIST
REPUBLIC OF VIET NAM |
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No. 1415/TCT-QLRR |
Hanoi, April 05, 2024 |
To: Provincial Departments of Taxation
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1. Scope, plan and procedures for using the function:
1.1. Scope: The warning function for using e-invoices on the e-invoice management application applies to taxpayers that are organizations, enterprises and household and individual businesses that have completed procedures for registration of use of e-invoices.
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Provincial Departments of Taxation shall assign tax officials in charge of managing taxpayers to review information and data of taxpayers from the day on which the application is run. Notifications will be automatically sent by the application to taxpayers from April 15, 2024.
1.3. Procedures for using the function: The General Department of Taxation hereby gives guidelines for using the warning function on the application as follows:
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- Step 2: Based on data of taxpayers, the application will automatically create the list of taxpayers subject to warning for using e-invoices, send it to heads of tax authorities, managers of tax management offices/teams and tax officials in charge of managing taxpayers. Based on received notification, the tax official will access the application, search for information and data of the taxpayer, and thoroughly implement operational measures for identifying risks from the taxpayer’s use of e-invoices.
- Step 3: After completing the review, the tax official shall take the following actions:
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+ If any risks from the taxpayer’s use of e-invoices are identified, the tax official shall promptly follow the steps in relevant operational processes to check and inspect the taxpayer’s use of e-invoices as prescribed.
2. Application of information technology:
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- Sub-functions of the application configuration and permissions meeting data management and search requirements; structure of the list of tax officials serving the automatic sending from the application of emails and messages to heads of tax authorities, managers of tax management offices/teams and tax officials in charge of management taxpayers, and taxpayers according to data available on the system.
- Sub-functions of searching and reviewing list of taxpayers subject to warning for using e-invoices; updating actual information/data of taxpayers subject to supervision; approving information/data updates on the application.
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3. Implementation organization:
- Provincial Departments of Taxation shall organize the running of the warning function for using e-invoices on the e-invoice management application, including the following tasks: review, update and standardize information on tax management offices/teams and tax officials on the centralized tax management system; review, check and inspect information/data of taxpayers; promptly implement tax management measures against taxpayers posing risks in use of -e-invoices in their provinces; expedite tax officials to daily check and update checking results to the application.
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- Any difficulties that arise during the implementation of this document should be reported to the General Department of Taxation at the following channels:
+ Difficulties concerning operational steps shall be reported to the General Department of Taxation at number: 024.3971.2555/ext. 8159, 7183, 7186, 7192.
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Provincial Departments of Taxation are hereby requested to implement this document./.
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PP. DIRECTOR
GENERAL
DEPUTY DIRECTOR GENERAL
Dang Ngoc Minh
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