Vietnam: What does the information technology infrastructure for e-invoices and records include?

Vietnam: What does the information technology infrastructure for e-invoices and records include?

Based on Article 42 of Decree 123/2020/ND-CP regulating the software system for managing tax invoices and records as follows:

develop the information technology infrastructure, software system to manage, operate, and exploit the information system of e-invoices and records

1. The information technology infrastructure for e-invoices and records includes a collection of computing devices (servers, workstations), transmission systems, network connection devices, network security devices (or software) and databases, storage devices, peripheral equipment, and auxiliary devices, and local network.

2. The software system to manage, operate, and exploit the information system of e-invoices and records includes: operating system, database management system, and application software.

Thus, according to the above regulations, the information technology infrastructure for e-invoices and records includes a collection of computing devices (servers, workstations), transmission systems, network connection devices, network security devices (or software) and databases, storage devices, peripheral equipment, and auxiliary devices, and local network.

Vietnam: What does the information technology infrastructure for e-invoices and records include? (Image from the Internet)

How to develop the technical infrastructure for processing e-invoice information in Vietnam?

Based on Article 43 of Decree 123/2020/ND-CP, the regulations are as follows:

develop, collect, process, and manage the information system on invoices and records

1. develop the information system on invoices and records

a) The invoice and record database is a collection of invoice and record information data arranged and organized for access, exploitation, management, and updating via e-means.

b) The invoice and record database managed by the tax authority is developed in accordance with the architectural framework of the Government of Vietnam and includes content components such as registering to use information; notification of invoice, record cancellation; information on e-invoices that sellers must send to the tax authority, information on records sent to the tax authority; tax declaration information related to invoices, records.

2. Collect and update information on invoices and records

Information on invoices and records is collected based on the information that sellers and users are responsible for sending to the tax authority, information from other related agencies sent to the tax authority concerning e-invoices and records, and information derived from the tax authority's tax management work.

3. Process information on invoices and records

The General Department of Taxation is responsible for processing information and data before it is integrated and stored in the national database to ensure rationality and consistency. The content of information and data processing includes:

a) Check and evaluate compliance with regulations and procedures in collecting information and data;

b) Check and evaluate the legal basis and reliability of information and data;

c) Aggregate, arrange, and classify information and data according to specified content;

d) For information and data updated from specialized databases, the agency managing that specialized database is responsible for ensuring the accuracy of information and data.

4. Manage the information system on invoices and records

The General Department of Taxation is responsible for managing the information system on invoices and records according to the following regulations:

a) develop, manage, operate, and exploit the information system of invoices and records and perform public services on e-invoices and records if necessary;

b) Integrate investigative results and data and information related to invoices and records provided by ministries and central authorities, and related agencies;

c) Guide, inspect, and supervise the management and exploitation of the information system of invoices and records at local tax authorities;

d) Develop and issue regulations on access permission to the information system of invoices and records; manage connection, sharing, and provision of data with databases of ministries and central authorities, central and local government agencies;

đ) Lead, cooperate with related units to develop software within the information system on invoices and records.

Thus, the developing of infrastructure for processing e-invoice information will proceed as follows:

- The General Department of Taxation is responsible for processing information and data before being integrated and stored in the national database to ensure rationality and consistency. The processing content of information and data includes:

+ Checking and evaluating compliance with regulations and procedures in collecting information and data;

+ Checking and evaluating the legal basis and reliability of information and data;

+ Aggregating, arranging, and classifying information and data according to specified content;

+ For information and data updated from specialized databases, the managing agency of that specialized database is responsible for ensuring the accuracy of information and data.

Shall the information system on invoices and records be developed uniformly in Vietnam?

Based on Article 41 of Decree 123/2020/ND-CP, the regulations are as follows:

General Principles

1. The information system on invoices and records must be developed and managed uniformly from the central to local levels; comply with technical standards and regulations on information technology.

2. The invoice and record database must ensure prompt service for state tax management and other state management; meet economic-social development requirements; and ensure safety, security, and national defense.

3. Information and data on invoices and records are collected, updated, maintained, exploited, and used regularly; ensure accuracy, honesty, and objectivity.

4. The construction, management, exploitation of use, and updating of database on invoices and records must ensure accuracy, scientific integrity, objectivity, and promptness.

5. The invoice and record database is developed and connected, shared in an e-environment to serve management, exploitation, provision, use of information and data conveniently and effectively.

6. Exploitation and use of invoice and record information and data must ensure proper purpose, following legal regulations.

7. The database on invoices and records is connected and exchanged with information systems and databases of ministries, central authorities, and local authorities concerned.

Thus, the information system on invoices and records must be developed uniformly from the central to local levels.