Which entities are allowed to search e-invoice information on the web portal of the General Department of Taxation in Vietnam?

Which entities are allowed to search e-invoice information on the web portal of the General Department of Taxation in Vietnam?

I wanto ask which entities can access the web portal of the General Department of Taxation in Vietnam to search for searching e-invoice information according to contents of e-invoices.

Answer:

Pursuant to Clause 1 Article 47 of the Decree 123/2020/NĐ-CP stipulating as follows:

Information users include:

- Enterprises

- Business entities, household or individual businesses that are sellers of goods/services

- Buyers of goods/services

Above information users can access the web portal of the General Department of Taxation in Vietnam to search for searching e-invoice information according to contents of e-invoices.

Will the expired account for accessing the web portal of the General Department of Taxation in Vietnam be revoked?

I have a question. When the validity period of the user account for accessing the web portal of the General Department of Taxation in Vietnam is expired, will it be revoked?

Answer:

Pursuant to Clause 1 Article 50 of the Decree 123/2020/NĐ-CP stipulating as follows:

The General Department of Taxation shall revoke the user account for accessing its web portal or cancel the provision of e-invoice information in the messaging form in the following cases:

- The revocation or cancellation is made at the request of the responsible applicant of the information user;

- The validity period of the user account or provision of e-invoice information in the messaging form expires;

- The user account or telephone number has been not used for searching e-invoice information for a consecutive period of 06 months;

- The information user is found to have not used e-invoice information for its intended purposes and serving professional operations within its functions and tasks, or have used it inconsistently with regulations of the Law on protection of state secrets.

As regulations above, when the validity period of the user account for accessing the web portal is expired, the General Department of Taxation in Vietnam will revoke it.

What are regulations on management of the invoice/record information system in Vietnam?

I want to ask about regulations on management of the invoice/record information system in Vietnam. Thank you!

Answer:

Pursuant to Clause 4 Article 43 of the Decree 123/2020/NĐ-CP stipulating management of the invoice/record information system in Vietnam as follows:

The General Department of Taxation shall manage the invoice/record information system as follows:

- Develop, manage, operate and use the invoice/record information system and provide public e-invoice/electronic record services where necessary;

- Integrate survey results, relevant data and information about invoices/records provided by relevant Ministries and regulatory authorities;

- Provide instructions, inspect and supervise the management and operation of the invoice/record information system by local tax authorities;

- Formulate and promulgate regulations on accessibility to the invoice/record information system; manage the connection, sharing and provision of data for databases of Ministries, local and central authorities;

- Take charge and cooperate with relevant units in development of software programs in the invoice/record information system.

Above are regulations on management of the invoice/record information system in Vietnam.

Best regards!