Continuing the implementation of the "Lucky Invoice" Program in 2024 in Vietnam

Continuing the implementation of the "Lucky Invoice" Program in 2024 in Vietnam (Internet image)

Regarding this matter, LawNet would like to answer as follows: 

On April 12, 2024, the General Department of Taxation issued Official Dispatch 1547/TCT-DNNCN on the implementation of the Lucky Invoice Program in 2024.

Continuing the implementation of the "Lucky Invoice" Program in 2024 in Vietnam

In order to implement the Lucky Invoice Program nationwide, the General Department of Taxation has issued Official Dispatch 3199/TCT-DNNCN dated August 29, 2022, Official Dispatch 3981/TCT-DNNCN dated October 28, 2022, and Official Dispatch 3072/TCT-DNNCN dated July 21, 2023, which provide specific guidance on the roadmap, key contents to be implemented, funding for rewards, an e-invoice database, instructions for handling certain issues in the implementation, and the continuation of the Lucky Invoice Program. To continue the implementation of the program in 2024, the General Department of Taxation requests the Departments of Taxation of provinces and cities to:

- Continue to strengthen propaganda work, coordinate with propaganda agencies, press agencies, radio stations, television stations, branches/representative offices of VCCI in the area to organize propaganda and dissemination of the rights and benefits when consumers obtain invoices for goods and services, in order to encourage and establish civilized consumption habits. Through this, individuals and consumers understand and accompany the tax authorities in monitoring the business activities of enterprises, contributing to creating a transparent business environment, effective tax management. At the same time, enhance the promotion of the announcement ceremony of the results of the Lucky Invoice Program for each prize draw, ensuring widespread dissemination to the public in the area.

- Regarding the funding for rewards from the Lucky Invoice Program, the General Department of Taxation allocates the budget from the non-quota administrative management budget to be implemented by the Tax Departments. In addition to the funding allocated by the General Department of Taxation for this expenditure, the Departments of Taxation proactively balance and use funds from regular operating expenses and local support funds (if any) to implement according to the prize structure of the Departments of Taxation. The General Department of Taxation will provide additional funding to support the implementation of the Lucky Invoice Program to the maximum extent according to the guidance in Official Dispatch 3199/TCT-DNNCN.

The Lucky Invoice Program will continue to be implemented nationwide in 2024, according to the above guidance and the instructions in previous Official Dispatches. In case of any changes, the General Department of Taxation will provide guidance through written documents.

How will the "Lucky Invoice" in Vietnam be selected?

According to Official Dispatch 3199/TCT-DNNCN in 2022, the selection of "lucky invoices" is as follows:

- The Lucky Invoice Program is implemented by each Department of Taxation based on the principle of randomly selecting invoices from taxpayers managed by the Departments of Taxation on the centralized E-invoice system of the Tax sector.

- The Lucky Invoice Program applies to electronic invoices with the code of the Department of Taxation and complete buyer identification information (Tax identification number/ID card/Citizen identification card/Passport) excluding: canceled invoices, adjusted invoices, replacement invoices, invoices with the same seller, and invoices with the same buyer's tax identification number. Each invoice is entered into the selection only once.

- The Lucky Invoice Program ensures that the selection of winning invoices is objective, transparent, and closely monitored by the Supervisory Board.

- The Supervisory Board is responsible for confirming the results of each phase of the Lucky Invoice Program.

Nguyen Ngoc Que Anh

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