The electronic invoice database in tax management activities in 2019 in Vietnam
According to the regulations on tax management activities, what are regulations on the electronic invoice database in Vietnam?
The electronic invoice database in tax management activities in 2019 in Vietnam (Image from the Internet)
Pursuant to Article 93 of the Law on Tax Administration 2019 (effective from July 1, 2020) regulating the electronic invoice database:
- Tax authorities shall organize the development and management of the database and infrastructure of the invoice information system; organize the collection and processing of information and management of the invoicing database; ensure the maintenance, operation, security and safety of the invoice information system; establish standard invoice formats.
The electronic invoice database is used to serve tax administration and provision of electronic invoice information for relevant organizations and individuals.
- The enterprises and business organizations that are mentioned in Clause 2 Article 91 of this Law and use unauthenticated electronic invoices shall provide electronic invoice data in accordance with regulations of the Minister of Finance.
- The Ministry of Industry and Trade, the Ministry of Natural Resources and Environment, the Ministry of Public Security, the Ministry of Transport, the Ministry of Health and relevant authorities shall share relevant information and data to the Ministry of Finance, which contribute to the development of the electronic invoice database.
- When inspecting goods being sold with electronic invoices, competent authorities and competent persons shall check information about the electronic invoices on the web portals of tax authorities and must not request physical invoices. Relevant authorities shall use their devices to access the electronic invoices database.
- The Minister of Finance shall provide electronic stamp templates; promulgate regulations on management of electronic stamps, access, provision and use of electronic invoice information; provision of electronic invoice information in case the online invoice database is inaccessible due to force majeure events.
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