On June 4, 2024, the General Department of Taxation of Vietnam issued Official Telegram 01/CD-TCT regarding the resolute and effective implementation of tax management for e-commerce activities and electronic invoices generated from cash registers.
Following the directive of the Minister of Finance, the General Director of the General Department of Taxation requests the Directors of Provincial and Municipal Tax Departments, the Large Enterprise Tax Department to urgently carry out the following tasks:
- Conduct a comprehensive review and inspection of tax declaration, payment, and usage of electronic invoices by organizations, business households, individual e-commerce traders, businesses on e-commerce platforms, affiliate marketing, digital content providers, and those earning income from advertising activities, providing software, especially online businesses, live-streaming sales of goods and services.
- Implement solutions to apply electronic invoices generated from cash registers starting on August 1, 2024, for the following business types:
+ Selling golf course tickets and providing on-course services.
+ Trading in golf apparel, equipment, accessories, etc.
- Develop plans and execute inspections and audits for the aforementioned business types so that business establishments clearly understand, fully recognize their responsibilities, and commit to seriously declaring and paying taxes as required, promoting the implementation of electronic invoices from cash registers, preventing revenue loss to the state budget.
- Vigorously implement tasks to the leaders of Tax Departments, heads of Departments and Sub-departments, and down to the officials in charge of units to work, propagate guidelines, policies, and legal regulations regarding tax declaration, payment, and usage of electronic invoices in transactions to each business entity involved in e-commerce, golf course business, and supporting services for golf courses.
- Direct the review, statistical analysis, and assessment of tax management to plan the application of electronic invoices from cash registers for business types with revenue from ticket sales for tourist attractions, entertainment activities, and report to the General Department of Taxation before August 1, 2024.
See additional Official Telegram 01/CD-TCT issued on June 4, 2024.
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