Entities participating in implementing the electronic invoice management process in Vietnam

Entities participating in implementing the electronic invoice management process in Vietnam (Internet image) 

Entities participating in implementing the electronic invoice management process in Vietnam

Content mentioned in Decision 1447/QD-TCT 2021 on the electronic invoice management process issued by the Director General of the General Department of Taxation.

The entities participating in implementing the electronic invoice management process include:

(1) Department receiving registration information and electronic invoice data:

The department assigned to receive registration information and electronic invoice data belongs to the DNL Tax Department; Propaganda - Employee Support Department of the Tax Department; Propaganda Team - Taxpayer Support/Propaganda Team - Taxpayer Support - Registration - Other Collections/Tax Administration Team (in case the Tax Department does not have a Propaganda Team - Taxpayer Support) under the Tax Branch; The department receives and resolves administrative procedures according to the "Single-Window Department" mechanism in district-level areas where there is no headquarters of the Regional Tax Department (hereinafter referred to as the Data Reception Department).

(2) Electronic invoice risk management department:

Risk Management Department under the General Department of Taxation; the department assigned to manage electronic invoice risks under the Large Enterprise Tax Department; Inspection and Inspection Departments under the Tax Department; Tax Inspection Departments, Teams, and Communal, Ward/Inter-Commune Tax Management Teams or Tax Management Professional Teams
(in case the Tax Department does not have a Tax Inspection Team and a commune, ward/inter-commune ward Tax Management Team) under the Tax Department (hereinafter referred to as the Risk Management Department). The head of the CQT assigned a department or a team to be the focal point for the general synthesis of electronic invoice risk management for the entire unit.

(3) Inspection - Inspection Department:

Department of Tax Inspection and Inspection under the General Department of Taxation; The department is assigned the task of Inspection of the Large Enterprise Tax Department under the General Department of Taxation; Inspection and Inspection Departments under the Tax Department; Tax Inspection Departments, Teams and Communal, Ward/Inter-Commune Tax Management Teams or Tax Management Professional Teams (in case the Tax Department does not have a Tax Inspection Team and a commune, ward/inter-commune ward Tax Management Team) under the Tax Department (hereinafter referred to as the Economic Concentration Department).

(4) Receiving and returning results department:

Administrative and clerical department; Propaganda - Support Department or other departments assigned by CQT leaders depending on the scale and work requirements; The department receives and handles administrative procedures according to the "Single-Window Department" mechanism in district-level areas where there is no headquarters of the Regional Tax Department.

(5) Department in charge of implementing electronic invoices for the Tax Department/Tax Sub-Department:

Propaganda - Employee Support Department of the Tax Department; Propaganda Team - Taxpayer Support/Propaganda Team - Taxpayer Support - Registration - Other Collections/Tax Administration Team (in case the Tax Department does not have a Propaganda Team - Taxpayer Support) under the Tax Branch.

(6) IT department:

IT Department under the General Department of Taxation; Information Technology Department under the Tax Department; Declaration Team - Tax Accounting - Information Technology/Declaration Team - Tax Accounting - Information Technology - Operations - Estimation - Legal/Tax Management Operations Team under the Tax Department.

(7) Other professional departments participating in the process: Departments/Units under the General Department of Taxation, Divisions under the Tax Department, Departments/Teams under the relevant Tax Branches as assigned by CQT Leaders.

More details can be found in Decision 1447/QD-TCT 2021.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE