Enterprises that are forced to owe tax and have to stop using invoices, can they register multiple e-invoices with codes each time they arise?
- How is the use of multiple e-invoices in Vietnam with codes when requesting invoices for each generation?
- How to issue and declare tax liability when tax authorities issue e-invoices in Vietnam with code each time they arise?
- How to receive, process and issue codes for e-invoices in Vietnam each time they are generated?
How is the use of multiple e-invoices in Vietnam with codes when requesting invoices for each generation?
According to Section 5 of Official Letter 5113/TCT-CS in 2021 guiding some contents of electronic invoices, the General Department of Taxation has issued the following instructions:
- Pursuant to the provisions in Clause 2, Article 13 of the Government's Decree 123/2020/ND-CP dated October 19, 2020 on invoices and documents:
- In case an enterprise is forced to owe tax by stopping the use of invoices that provide goods and services to many different customers, when applying for an electronic invoice with the tax authority's code each time arising, the enterprise is requested to use many e-invoices at one time and the enterprise must pay the full amount of tax payable as prescribed or pay 18% of the revenue on the used invoices as prescribed at point d. Clause 4, Article 34 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government.
- The General Department of Taxation will study to amend the Electronic Invoice Management Process issued together with Decision No. 1447/QD-TCT dated October 5, 2021 and other contents in order to simplify the process of issuing Invoices according to the actual arising time shall be deployed at the Tax Departments.
Thus, enterprises are required to use many e-invoices at one time and they must pay the required tax amount or pay 18% of the revenue on the used invoices
Enterprises that are forced to owe tax and have to stop using invoices, can they register multiple e-invoices with codes each time they arise?
How to issue and declare tax liability when tax authorities issue e-invoices in Vietnam with code each time they arise?
According to Clause 2, Article 13 of Decree No. 123/2020/ND-CP stipulating regulations on the issuance and declaration of tax liability when the tax authority issues an e-invoices in Vietnam with the tax authority's code according to each arising time, as follows: after:
“Article 13. Application of e-invoices when selling goods and providing services
…
2. Regulations on the issuance and declaration of tax liability when the tax authority issues an e-invoice with the tax authority's code each time it is incurred is as follows:
a) Type of invoice issued for each time it is generated
a.1) Issue an electronic invoice with the tax authority's code for each time it is generated as a sales invoice in the following cases:
- Households and individuals doing business as prescribed in Clause 4, Article 91 of the Law on Tax Administration No. 38/2019/QH14 do not satisfy the conditions to use e-invoices with the tax authority's code but need an invoice for delivery. for customers;
- Organizations that do not do business but have transactions of selling goods or providing services;
- After the enterprise has dissolved, went bankrupt, has terminated its tax identification number, has incurred liquidation of assets, it needs an invoice to deliver to the buyer;
- Enterprises, economic organizations, business households and individuals subject to value added tax by the direct method in the following cases:
+ Ceasing business operations but not completing the procedures for invalidation of tax identification numbers, having incurred liquidation of assets requiring invoices to deliver to buyers;
+ Suspending business operations, requiring invoices to be delivered to customers to perform contracts signed before the date the tax authority announces the business suspension;
+ Being coerced by the tax authority by stopping the use of invoices.
a.2) Issue an electronic invoice with the tax authority's code for each time it is generated as a value-added invoice in the following cases:
- Enterprises, economic organizations and other organizations subject to value-added tax payment according to the credit method in the following cases:
+ Ceasing business operations but not completing the procedures for invalidation of tax identification numbers, having incurred liquidation of assets requiring invoices to deliver to buyers;
+ Suspending business operations, requiring invoices to be delivered to customers to perform contracts signed before the date the tax authority announces the business suspension;
+ Being coerced by the tax authority by stopping the use of invoices.
- Organizations and state agencies that are not subject to value-added tax by the deduction method have an asset auction, in case the auction winning price is the clearly announced sale price inclusive of value-added tax. in the auction dossier approved by a competent authority, a value-added invoice shall be issued to deliver to the buyer.
b) Enterprises, economic organizations, other organizations, business households and individuals that are eligible for issuance of e-invoices with the tax authority's code upon each arising, shall submit an application for issuance of e-invoices with the tax authority's code. code of the tax authority according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access to the electronic invoicing system of the tax authority to issue electronic invoices.
After enterprises, organizations and individuals have fully declared and paid taxes in accordance with the law on value-added tax, personal income, corporate income and other taxes and fees (if any), within working days, the tax authority shall issue the tax authority's code on the e-invoice made by the enterprise, organization or individual.
Enterprises, economic organizations, other organizations, business households and individuals are solely responsible for the accuracy of information on e-invoices each time they arise and are granted codes by tax authorities.
c) Determine whether the tax authority issues the e-invoice with the tax authority's code for each time it is generated.
c.1) For organizations and enterprises: The tax authority shall manage the locality where the organization or enterprise has tax registration or business registration or where the organization's head office is located or the place stated in the establishment decision or place where the sale of goods and provision of services arise.
c.2) For business households and individuals:
- For business households and individuals with a fixed business location: Business households and individuals shall submit an application for an electronic invoice with the tax authority's code each time it arises at the Tax Department. where business households and individuals conduct business activities.
- For business households and individuals that do not have a fixed business location: Business households and individuals shall submit an application for an electronic invoice with the tax authority's code each time it arises at the Sub-department of Taxation where the tax authority is located. the individual resides or the place where the household or individual registers business.”
How to receive, process and issue codes for e-invoices in Vietnam each time they are generated?
According to Article 12 of Decision 1447/QD-TCT in 2021, regulations on receipt, processing and issuance of codes for e-invoices in Vietnam for each arising time are as follows:
- Receipt of request for issuance of ELECTRONIC INVOICE with code according to each generation (Form No. 06/DN-PSĐT):
+ Receive application for issuance of E-invoice with code according to Form No. 06/DN-PSĐT by electronic method in case the taxpayer already has a digital signature or an account using the e-Portal:
+ The electronic portal to receive the application for issuance of E-invoice with the code made by the taxpayer and sent by the methods specified in Clause 1, Article 6 of this Process.
+ Within 15 minutes from the date of receipt of the request for issuance of E-invoice with code, the e-Gate automatically collates the information and generates and sends a notice (Form No. 01/TB-KTDL) according to the prescribed method in Clause 3, Article 6 of this Procedure.
+ Civil servants of the Data Receiving Department directly receive documents related to the request for issuance of ELECTRONIC INVOICES with the taxpayer's code according to the documents regulating the issuance of invoices each time they arise (such as a contract or a contract). economic contracts, minutes of acceptance, minutes of liquidation,...).
- Receive the request for issuance of E-invoice with code of the agency according to Form No. 06/DN-PSĐT in case the taxpayer does not have a digital signature and an account using the Portal:
+ The civil servant of the Data Receipt Division receives the request Form No. 06/DN-PSĐT, a paper copy with signature and seal (if any) of the taxpayer and related documents according to the documents regulating the issuance of goods. applications according to each arising time (such as economic contracts, minutes of acceptance, minutes of liquidation, ...).
- Compare and guide taxpayers to complete the application for invoices with CQT code according to the time of arising:
+ Within 01 working day after receiving the application file for invoice with code according to the time of arising, the civil servant of the data receiving department shall compare and guide the taxpayer to ensure:
+ The taxpayer sends the request for an invoice with the code to the correct agency.
+ The NNT's MST status is different from 06.
+ The taxpayer is eligible to use E-invoice with code according to each time it is generated according to the provisions of Clause 2, Article 13 of Decree No. 123/2020/ND-CP.
+ The information on the identity card/citizen identification card/passport of the bill recipient matches the information on Form No. 06/DN-PSĐT.
+ Guide taxpayers to register additional documents for issuance of MST in accordance with the law in case taxpayers do not have MST.
+ For the case where taxpayers are being coerced to enforce tax administrative decisions by stopping the use of invoices, the data-receiving department compares more records of the Debt Management Department and enforces tax debt to switch to .
+ When taxpayers' dossiers meet the above-mentioned contents, civil servants of the Data Receiving Department shall guide taxpayers to carry out tax declaration and payment procedures as prescribed. The data-receiving department transfers the tax return to the tax return processing department (unless the taxpayer has submitted the tax return electronically).
- Submit and approve the application file for invoice with CQT code according to the time of arising:
+ When taxpayers add tax payment documents, within working days, civil servants in the data receiving department compare the tax payment documents to ensure that they match the correct tax and tax amount that taxpayers must pay according to regulations. . In case taxpayers do not pay taxes electronically and receive paper documents, civil servants of the Data Receipt Section shall archive a photocopy of tax payment receipts into the state budget after comparing them with the originals kept by taxpayers.
+ Within 01 working day from the date taxpayers complete the tax payment documents, the civil servants of the data receiving department shall submit to the head of the department for approval the dossiers of application for issuance of E-invoices with codes according to each tax code. birth times. In charge of the Department to review and submit to the Head of the internationalization agency (or the person assigned or authorized by the Head of the internationalization agency) to approve the application for issuance of invoices with codes according to the time of arising. The head of the international agency (or the person assigned or authorized by the head of the international agency) approves the request for issuance of an E-invoice with a code according to each arising. Civil servants of the Data Receipt Department issue codes for taxpayers' records and issue accounts for taxpayers to use to issue invoices directly on the Portal (in case the taxpayer does not have an account to use the Portal). Account and profile code are sent to the email address or text message of the taxpayer registered on Form No. 06/DN-PSĐT.
+ In case the tax payment voucher is invalid, within 01 working day from the date of receipt of the taxpayer's dossier, the civil servant of the data-receiving department shall make a notice of feedback on the application for Invoice issuance. ELECTRONIC has a code according to each generation according to Form No. 01-1/QTr- ELECTRONIC INVOICE, clearly stating the reason for not accepting the application, transfer to the Head of the Approval Department. In charge of the Department to review, approve and submit to the head of the agency or the person authorized to sign and issue the notice Form No. 01-1/QTr- ELECTRONIC INVOICE. The head of the agency (or the person assigned or authorized by the head of the agency) approves and signs the notice according to Form No. 01-1/QTr- ELECTRONIC INVOICE. Civil servants assigned to do clerical work shall issue notices Form No. 01-1/QTr- ELECTRONIC INVOICE. Civil servants of the Data Receiving Department
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