On October 19, 2020, the Government of Vietnam issued the Decree No. 123/2020/NĐ-CP prescribing invoices and records.
According to Article 52 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, responsibilities of General Department of Taxation are specified as follows:
Firstly, build, develop and manage the operation of its web portal. To be specific:
- Ensure convenient access by users; provide searching tools which must be easy to use and provide accurate results;
- Provide information and data in the format prescribed in standards and/or technical regulations in order that information and data may be easily downloaded, quickly shown and printed by popular electronic devices;
- Ensure uninterrupted and stable operation of the web portal, and information security;
- Play the leading role in giving instructions and assistance in operating the web portal.
Secondly, manage the registration of use of e-invoice/electronic record information by information users.
Thirdly, announce its email addresses and telephone numbers which are used for providing e-invoice/electronic record information.
Fourthly, formulate and announce technical requirements to be satisfied for making connections to the web portal.
Fifthly, in case of suspension of provision of e-invoice information, the General Department of Taxation shall notify it to the information user. Such notification must indicate the expected time for resumption of provision of e-invoice information.
View more details at the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, effective from July 01, 2022.
Le Vy
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