What are responsibilities of the General Department of Taxation of Vietnam in building, developing, and managing the operation of its web portal?

What are responsibilities of the General Department of Taxation of Vietnam in building, developing, and managing the operation of its web portal?

Based on Article 52 of Decree 123/2020/ND-CP, the specific responsibilities of the General Department of Taxation of Vietnam in searching, providing, and using electronic invoice information are as follows:

Responsibilities of the General Department of Taxation of Vietnam

1. Build, develop, and manage the operation of its web portal, specifically:

a) Ensure convenient access for organizations and individuals; provide user-friendly information and data search tools that yield accurate search results;

b) Ensure the format of information and data conforms to specified standards and technical regulations for easy download, fast display, and printing via popular electronic means;

c) Ensure the system operates continuously, stably, and ensures information safety;

d) Take the lead in guiding use and supporting system operation.

2. Manage the registration for the use of electronic invoice information and electronic documents by information users.

3. Deploy and announce email addresses and phone numbers for the provision of electronic invoice information and electronic documents.

4. Develop and publish technical requirements for connection with the electronic invoice portal.

5. In case of temporary suspension of electronic invoice information provision, the General Department of Taxation of Vietnam must inform all information users. The notice must clearly state the estimated timeframe for restoring the information provision activities.

The responsibilities of the General Department of Taxation of Vietnam in searching, providing, and using electronic invoice information are regulated as follows:

- Ensure convenient access for organizations and individuals; provide user-friendly information and data search tools that yield accurate search results;

- Ensure the format of information and data conforms to specified standards and technical regulations for easy download, fast display, and printing via popular electronic means;

- Ensure the system operates continuously, stably, and ensures information safety;

- Take the lead in guiding use and supporting system operation.

What are responsibilities of the General Department of Taxation of Vietnam in building, developing, and managing the operation of its web portal? (Image from Internet)

When does the General Department of Taxation of Vietnam make disconnection between the information user’s system and its web portal?

Based on Article 50 of Decree 123/2020/ND-CP, the specifics of when the General Department of Taxation of Vietnam make disconnection between the information user’s system and its web portal are as follows:

Termination of electronic invoice information provision and use forms

1. The General Department of Taxation of Vietnam revokes web portal access accounts or revokes the usage effectiveness of mobile phone message forms in the following cases:

a) Upon request from the registration contact point of the information user;

b) The usage period has expired;

c) The web portal access account or mobile phone number has not been used to search information for a continuous period of 06 months;

d) Detection of improper use of electronic invoice information that does not comply with the legal protection of state secrets.

2. The General Department of Taxation of Vietnam discontinues the system connection of the information user with the web portal in the following cases:

a) Upon request from the registration contact point of the information user;

b) Detection of improper use of electronic invoice information that does not comply with the legal protection of state secrets.

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The General Department of Taxation of Vietnam discontinues the system connection of the information user with the web portal in the following cases:

- Upon request from the registration contact point of the information user;

- Detection of improper use of electronic invoice information that does not comply with the legal protection of state secrets.

Note: The General Department of Taxation of Vietnam revokes web portal access accounts or revokes the usage effectiveness of mobile phone message forms in the following cases:

- Upon request from the registration contact point of the information user;

- The usage period has expired;

- The web portal access account or mobile phone number has not been used to search information for a continuous period of 06 months;

- Detection of improper use of electronic invoice information that does not comply with the legal protection of state secrets.

What are the position and function of the General Department of Taxation of Vietnam?

Based on Article 1 of Decision 41/2018/QD-TTg, the position and function of the General Department of Taxation of Vietnam are regulated as follows:

- The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing the function of advising and assisting the Minister of Finance in state management of domestic revenue nationwide, including: taxes, fees, charges, and other state budget revenue (hereinafter collectively referred to as taxes);

- Organizing tax management according to legal provisions;

- The General Department of Taxation of Vietnam has legal status, a seal bearing the National Emblem, is allowed to open accounts at the State Treasury, and is headquartered in Hanoi.