The General Department of Taxation's guidelines for the implementation of upgrading the function of alerting users to the use of electronic invoices in Vietnam

The General Department of Taxation's guidelines for the implementation of upgrading the function of alerting users to the use of electronic invoices in Vietnam (Internet image)

On April 5, 2024, the General Department of Taxation issued Official Dispatch 1415/TCT-QLRR on the implementation of upgrading the function of alerting the use of electronic invoices (e-invoices).

The General Department of Taxation's guidelines for the implementation of upgrading the function of alerting users to the use of electronic invoices in Vietnam

The General Department of Taxation upgrades the function of alerting the use of e-invoices on the e-invoice management application to meet the requirements of tax management and prevent fraud in the use of e-invoices. The General Department of Taxation instructs the Department of Taxation of provinces and cities to implement the function on the application as follows:

(1) Scope, plan, and process of implementation:

(1.1) Scope of application: The function of alerting the use of e-invoices on the e-invoice management application applies to taxpayers who are organizations, enterprises, business households, and individual businesses registered to use e-invoices.

(1.2) Implementation plan: From April 10, 2024, the function of alerting the use of e-invoices on the e-invoice management application will be implemented daily.

The Tax Departments of provinces and cities organize the assignment of tax officials to manage taxpayers and review information and data of taxpayers from the date of application deployment. The application will automatically send notifications to taxpayers as of April 15, 2024.

(1.3) Implementation process: The General Department of Taxation provides guidance on the use of the alerting function on the application as follows:

- Step 1: Based on the list of taxpayers within the scope of the alerting function on the e-invoice management application, the Tax Departments of provinces and cities organize the review, update, and standardization of the names of tax management departments, teams, and the names and email addresses of tax officials managing taxpayers on the centralized tax management system as prescribed.

- Step 2: Based on the data of taxpayers, the application automatically generates a list of taxpayers subject to the alerting of e-invoice use and notifies the Director of the Tax Authority, the heads of tax management departments, and the tax officials managing taxpayers. Based on the content of the notification, tax officials access the application, look up information and data about taxpayers, and apply appropriate measures to assess the risks associated with the use of e-invoices by taxpayers.

- Step 3: After the review, tax officials carry out the following actions:

 + In the event that the information and data on the application are found to be inconsistent with reality, tax officials update the actual information and data on the application for approval by the department's management. This data is used to determine the alert threshold on the application until there is declaration data from taxpayers.

+ In the event that taxpayers are found to have risks in the use of e-invoices, tax officials promptly apply relevant procedures in related business processes to inspect the use of e-invoices by taxpayers as regulated.

(2) Launch of Information Technology Application:

The function of alerting users to the use of e-invoices on the e-invoice application includes the following functional groups:

- Functional group for application configuration, authorization, and data management; configuring the list of tax officials for the application to automatically send email and notification messages to the Director of the Tax Authority, the heads of tax management departments, and the tax officials managing taxpayers based on the data recorded in the system.

- Functional group for looking up and reviewing the list of taxpayers subject to the alerting of e-invoice use; updating the actual information and data of monitored taxpayers; and approving the updated information and data on the application.

The General Department of Taxation sends detailed instructions on the use of each application function through the email of the Head of the IT Department to inform the relevant departments of the Tax Authority and the Tax Sub-Departments to study the application.

More details can be found in Official Dispatch 1415/TCT-QLRR, issued on April 5, 2024.

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