What are guidelines for termination of connection with the e-invoice information portal as directed by the Ministry of Finance of Vietnam?

What are guidelines for termination of connection with the e-invoice information portal as directed by the Ministry of Finance of Vietnam?

The procedure for registering the termination of connection with the e-invoice information portal is specifically guided in sub-item 4, Section I of the newly issued, revised, replaced, or abolished administrative procedures in the field of Tax Management within the management functions of the Ministry of Finance issued with Decision 1464/QD-BTC of 2022:

Step 01: The registration contact point of the information user sends one original document to the General Department of Taxation to terminate the connection with the Electronic information portal according to Form No. 01/CCTT-KN Appendix II issued with Decree 123/2020/ND-CP.

* The General Department of Taxation carries out the revocation of the electronic information portal access account or revocation of the validity of using messaging via mobile phones in the following cases:

- Upon a proposal from the registration contact point of the information user;

- The expiration of the usage term;

- The electronic information portal access account or mobile phone number does not perform information lookup for a continuous period of 06 months;

- Detecting cases of using e-invoice information not according to the intended purpose, not serving operational functions and tasks of the information user, not conforming to the legal provisions on state secret protection.

* The General Department of Taxation terminates the connection of the information user's system with the Electronic information portal in the following cases:

- Upon a proposal from the registration contact point of the information user;

- Detecting cases of using e-invoice information not according to the intended purpose, not serving operational functions and tasks of the information user, not conforming to the legal provisions on state secret protection;

At least 05 working days before the official cessation of the form of providing and using e-invoice information of the information user (unless there is a written proposal from the registration contact point of the information user), the General Department of Taxation notifies in writing the registration contact point of the information user about the cessation of the form of providing and using e-invoice information, detailing the reasons for this cessation.

Step 02: Within a period not exceeding 03 working days from receipt of the proposal document, the General Department of Taxation informs the registration contact point of the information user in writing about the acceptance or non-acceptance of the information user's proposal, in case of non-acceptance, the reasons must be clearly stated.

What are guidelines for termination of connection with the e-invoice information portal as directed by the Ministry of Finance of Vietnam? (Image from the Internet)

Vietnam: What are does the application for termination of connection with the e-invoice information portal include?

The components and quantity of the dossier for termination of connection with the e-invoice information portal are specifically guided in sub-item 4, Section I of the newly issued, revised, replaced, or abolished administrative procedures in the field of Tax Management within the management functions of the Ministry of Finance issued with Decision 1464/QD-BTC of 2022:

* Dossier Components:

Form No. 01/CCTT-KN: Connection or disconnection with the e-invoice, Electronic Document information portal

DOWNLOAD >>> Form No. 01/CCTT-KN

* Dossier Quantity: 01 (set)

- Original: 01

- Copy: 01

* How to Submit the Dossier:

- Submit directly

- Submit online

- Through postal services

* Processing Time: 03 working days

* Fees, charges: None

Which entities are allowed to use e-invoice information in Vietnam?

According to the provisions in Clause 2, Article 46 of Decree 123/2020/ND-CP, the following entities are allowed to use e-invoice information:

- Enterprises, economic organizations, households, and business individuals as sellers of goods, providers of services; organizations and individuals as buyers of goods, services.

- State management agencies using e-invoice information to carry out administrative procedures in accordance with the law; to check the legality of goods circulating on the market.

- Credit institutions using e-invoice information to carry out tax procedures, payment procedures via banks.

- Organizations providing e-invoice services.

- Organizations using electronic document information to deduct personal income tax.