Vietnam: When shall the user account for accessing the web portal to use e-invoices be revoked?

According to Article 50 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, 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.

Moreover, the General Department of Taxation shall make disconnection between the information user’s system and its web portal in the following cases:

- The disconnection is made at the request of the responsible applicant of the information user;

- 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.

At least 05 working days before the official date of termination of provision or use of e-invoice information (except cases where the termination is made at the request of the responsible applicant of the information user), the General Department of Taxation shall give a written notification of termination of provision or use of e-invoice/electronic record information to the responsible applicant of the information user, in which reasons for such termination must be specified.
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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