Current regulations on termination of the use of forms of provision and use of e-invoice information in Vietnam

Current regulations on termination of the use of forms of provision and use of e-invoice information in Vietnam (Image from the internet)

Current regulations on termination of the use of forms of provision and use of e-invoice information in Vietnam

In Article 50 of Decree 123/2020/ND-CP, it is stipulated about the termination of using forms of provision and usage of e-invoice information in Vietnam  as follows:

- The General Department of Taxation shall revoke access accounts to the electronic information portal or revoke the usability of the SMS form of the mobile phone number in the following cases:

+ Upon request from the registration focal point of the information user;+ The usage period has expired;+ The access account to the electronic information portal or the mobile phone number has not performed information inquiry for six consecutive months;+ Detection of cases of using e-invoice information for improper purposes, serving for operational activities according to the functions and tasks of the information user, non-conformable to the law on protection of state secrets.

- The General Department of Taxation shall terminate the connection of the user's system with the electronic information portal in the following cases:

+ Upon request from the registration focal point of the information user;+ Detection of cases of using e-invoice information for improper purposes, serving for operational activities according to the functions and tasks of the information user, non-conformable to the law on protection of state secrets.

- No later than five working days before the official termination of using forms of provision and usage of e-invoice information by the information user (except for cases where the registration focal point of the information user requests it in writing), the General Department of Taxation shall notify in writing the registration focal point of the information user about the termination of using forms of provision and usage of e-invoice information and electronic documents, clearly stating the reason for the termination.

Guidelines for registering, terminating the Connection of the User's System with the Electronic Information Portal for Using e-invoice Information in Vietnam

- The registration focal point of the information user sends one original official letter to the General Department of Taxation to request connection or termination of connection with the electronic information portal according to Form No. 01/CCTT-KN Appendix II issued with Decree 123/2020/ND-CP;

- Within no more than three working days from the receipt of the request letter, the General Department of Taxation shall notify the registration focal point of the information user in writing about the acceptance or refusal of the information user's request, and in case of refusal, must clearly state the reason;

- For cases of connecting systems: Within no more than 10 working days from the date of sending the notification, the General Department of Taxation shall dispatch a survey team to the location and facilities implementing the information system of the information user to check the satisfaction of requirements.

- If the survey team's conclusion confirms that the information system of the information user meets the requirements, within no more than 10 working days, the General Department of Taxation shall notify the information user in writing about the eligibility for connection and coordinate to connect the systems to provide e-invoice information, electronic documents;

- If the survey team's conclusion confirms that the information system of the information user does not meet the requirements, within no more than 10 working days, the General Department of Taxation shall notify the information user in writing about the ineligibility for connection with the electronic information portal.

- For cases of terminating the connection: from the notification date, the General Department of Taxation shall cooperate with the information user to terminate the connection of the systems.

(Clause 4 of Article 49 of Decree 123/2020/ND-CP)

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