The Responsibilities of the Local Tax Department in Managing Electronic Invoices and Documents
According to Clause 2, Article 57 of Decree 123/2020/ND-CP (Effective from July 1, 2022), regulations on the responsibilities of tax authorities in managing electronic invoices and documents are as follows:
The Local Tax Department is responsible for:
- Managing the creation and issuance of invoices and documents by organizations and individuals in the locality;
- Printing and issuing various types of invoices for sale to entities as prescribed in this Decree;
- Inspecting and supervising the creation, issuance, and use of invoices and documents in the locality.
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