Summary of regulations on declaration of invoices for tax payment for non-stop automatic toll collection in Vietnam?
Summary of regulations on invoices for non-stop automatic toll collection in Vietnam?
According to Section 1 of Official Letter 15757/BTC-TCT in 2022 on regulations on e-invoices for non-stop automatic toll collection in Vietnam activities as follows:
- Legal provisions on electronic invoices:
+ In Clause 1, Article 4 of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government and in Clause 1, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulations on principles of making, managing and using invoices and vouchers when selling goods and providing services.
+ In Article 20 of Decree 119/2018/ND-CP dated September 12, 2018 of the Government and Article 15 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government providing for registration use e-invoices.
+ At Point o, Clause 4, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government providing for the time to issue invoices for toll collection for road use services in the form of: electronics do not stop.
+ At Point d, Clause 14, Article 10 of Decree No. 123/2020/ND-CP of the Government, which stipulates that e-invoices are stamps, tickets or cards that do not necessarily have all the contents.
+ At Point d, Clause 14, Article 10 of Decree No. 123/2020/ND-CP of the Government, which stipulates that e-invoices are stamps, tickets or cards that do not necessarily have all the contents.
+ At point d, clause 3, Article 3 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance, providing for the case where an e-invoice is a stamp, ticket, or card that does not necessarily have all the required information. content.
+ At Point d, Clause 3, Article 13 of the Government's Decree No. 123/2020/ND-CP stipulating the application of e-invoices, delivery notes cum e-transportation for a number of specific cases upon request. manage.
+ At Point d, Clause 5, Article 6 of Circular No. 68/2019/TT-BTC of the Ministry of Finance stipulating the application of e-invoices, delivery notes cum e-transportation for a number of specific cases upon request. management demand.
+ In Articles 35 and 36 of Decree No. 119/2018/ND-CP of the Government, in Articles 59 and 60 of Decree No. 123/2020/ND-CP of the Government stipulating the enforcement effect and transitional handling .
+ In Article 26, Circular No. 68/2019/TT-BTC of the Ministry of Finance has been amended and supplemented in Circular No. 88/2020/TT-BTC dated October 30, 2020 of the Ministry of Finance, providing for the effect enforce.
Summary of regulations on declaration of invoices for tax payment for non-stop automatic toll collection in Vietnam? (picture from internet)
Summary of regulations on tax declaration for non-stop automatic toll collection in Vietnam?
According to Section 1 of Official Letter 15757/BTC-TCT in 2022 on tax declaration of non-stop automatic toll collection in Vietnam activities as follows:
- Legal provisions on VAT declaration and payment:
+ At Point a, Clause 8, Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance, which was amended and supplemented at Point a, Clause 3, Article 1 of Circular No. 119/2014/TT- BTC dated August 25, 2014 of the Ministry of Finance providing guidance on VAT declaration for agency activities.
+ At Points d, dd, Clause 7, Article 5 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding cases not required to declare, calculate and pay value added tax.
How does the implementation of automatic road user service toll collection activities not stop?
According to subsection 3.3, Section 3, Official Letter 15757/BTC-TCT in 2022 on the implementation of non-stop automatic toll collection in Vietnam:
- According to Viettel's report, in order to implement the provision of non-stop road user toll collection service phase 2 according to the approval of the Ministry of Transport in Decision No. 1532/QD-TCDBVN dated May 16th/ In 2019, Viettel entered into a partnership with Vietin Infrastructure Technology Investment Joint Stock Company (Vietin) and Tien Phong Technology Joint Stock Company (ITD) to establish Vietnam Digital Traffic Joint Stock Company (VDTC), in which Viettel holds the hold 86% of capital.
- VDTC signs a contract with BOT investors to collect road use fees for BOT investors from customers when traveling through automatic toll booths without stopping at the price prescribed by the Ministry of Finance and enjoy the service fee. collection service for BOT investors.
- VETC Automatic Toll Collection Company Limited (VETC) and VDTC are units providing non-stop toll collection services for BOT investors, managing various non-stop toll stations. VDTC signed a contract with VETC to implement the interoperability system allowing customers with cards of each party to move through toll booths managed by the remaining toll collection service provider and collect fees on behalf of the company. customer's road service to pay the remaining toll collection unit and enjoy the collection service fee.
- Regarding the target of buyers on e-invoices, automatic toll collection is one-stop, non-stop.
+ Due to the nature of the automatic toll collection operation without stopping, one stop. VDTC is a service provider of automatic toll collection using e-invoices to replace e-tickets:
+ For one-stop automatic toll collection activities, on e-invoices showing the license plate number, name of the toll station and the time of passing the station, the e-invoice does not have to have the name, address, and code on the e-invoice. Tax number, buyer's electronic signature.
+ For non-stop automatic toll collection in Vietnam activities, on the e-invoice showing the license plate number, name of the toll station, the time of passing the station and the customer's information, the e-invoice must not contain the words customer electronic signature.
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