What are the cases of destruction of tax authority-ordered printed invoices in Vietnam?

What is the definition of the destruction of tax authority-ordered printed invoices in Vietnam?

Under Clause 11, Article 3 of Decree 123/2020/ND-CP:

Interpretation of Terms

In this Decree, the following terms are understood as follows:

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11. “destruction of an invoice or record”, including:

a) “destruction of an e-invoice or electronic record” means the use of a method to make an e-invoice or electronic record no longer exist on the information system or make the information contained in that e-invoice or electronic record inaccessible and un-referable.

b) “destruction of tax authority-ordered printed invoice, externally- or internally-printed invoice” means the burning, cutting, shredding or use of another destruction method as long as the destroyed invoice or record can no longer be read.

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Thus, the destruction of tax authority-ordered printed invoices means the burning, cutting, shredding or use of another destruction method as long as the destroyed invoice or record can no longer be read..

What are the cases of destruction of tax authority-ordered printed invoices in Vietnam? (Image from the Internet)

What are the cases of destruction of tax authority-ordered printed invoices in Vietnam?

Pursuant to Clause 1, Article 27 of Decree 123/2020/ND-CP:

Destruction of tax authority-ordered printed invoices

1. Enterprises, business entities, household or individual businesses shall destroy their unused invoices. Invoices must be destroyed within 30 days from the date on which the destruction is notified to the tax authority. If an invoice is expired according to the tax authority’s notice (in case of enforcement of payment of tax debts), the relevant enterprise, business entity, household or individual business shall carry out the destruction of invoice within 10 days from the date of the tax authority’s notice or the date on which the lost invoice is found.

Invoices issued by accounting units shall be destroyed in accordance with regulations of the Law on accounting.

Invoices which are not yet issued but are exhibits of lawsuit cases shall not be destroyed and must be handled in accordance with regulations of laws.

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Thus, enterprises, business entities, household, or individual businesses shall destroy their unused invoices.

What does the application for the destruction of tax authority-ordered printed invoices in Vietnam include?

Pursuant to Clause 2, Article 27 of Decree 123/2020/ND-CP:

Destruction of tax authority-ordered printed invoices

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2. Invoices of enterprises, business entities, household or individual businesses shall be destroyed as follows:

a) The enterprise, business entity, household or individual business shall make the list of invoices to be destroyed.

b) The enterprise or business entity shall establish an invoice destruction council. The invoice destruction council is comprised of senior representatives and representatives of accounting department. The household or individual business is not required to establish an invoice destruction council.

c) The invoice destruction record shall bear signatures of members of the invoice destruction council who shall assume legal liability for any mistakes thereof.

d) Invoice destruction dossier includes:

- The decision on establishment of the invoice destruction council, except household or individual businesses;

- The list of invoices to be destroyed, including: Name, form number and reference number of the invoice, number of destroyed invoices (from number….to number…., or number of each invoice if the invoice numbers are not continuous);

- The invoice destruction record;

- The notice of invoice destruction result includes: type, reference number and quantity of destroyed invoice, from number…..to number….., reasons, date and time, and method of destruction, using Form No. 02/HUY-HDG in Appendix IA enclosed herewith.

The invoice destruction dossier shall be kept by the enterprise, business entity, household or individual business using invoices. The notice of invoice destruction result is made into 02 copies of which one copy is kept on file, and the other is sent to the supervisory tax authority within 05 working days from the date of invoice destruction.

3. Destruction of invoices by tax authorities

a) Tax authorities shall take charge of destroying invoices which are printed according to orders of a Provincial Department of Taxation, are not sold or issued but are no longer used.

b) The General Department of Taxation shall promulgate procedures for destruction of invoices printed according to orders of Provincial Departments of Taxation.

The dossier for the destruction of tax authority-ordered printed invoices in Vietnam includes:

- The decision on establishment of the invoice destruction council, except household or individual businesses;

- The list of invoices to be destroyed, including: Name, form number and reference number of the invoice, number of destroyed invoices (from number….to number…., or number of each invoice if the invoice numbers are not continuous);

- The invoice destruction record;

- The notice of invoice destruction result includes: type, reference number and quantity of destroyed invoice, from number…..to number….., reasons, date and time, and method of destruction, using Form No. 02/HUY-HDG in Appendix IA enclosed herewith.