The Minister of Finance signed and promulgated Decision No. 206/QD-BTC dated 24/2/2022 implementing the application of electronic invoices (e- invoices) in 57 provinces and centrally-run cities. The implementation period from April 2022.
The list of 57 provinces and centrally-run cities implementing the application of e-invoices includes: An Giang, Ba Ria - Vung Tau, Bac Giang, Bac Kan, Bac Lieu, Bac Ninh, Ben Tre, Binh Duong, Binh Phuoc, Binh Thuan, Ca Mau, Can Tho, Cao Bang, Da Nang, Dak Lak, Dak Nong, Dien Bien, Dong Nai, Dong Thap, Gia Lai, Ha Giang, Ha Nam, Ha Tinh, Hai Duong, Hau Giang, Hoa Binh , Hung Yen, Khanh Hoa, Kien Giang, Kon Tum, Lai Chau, Lam Dong, Lang Son, Lao Cai, Long An, Nam Dinh, Nghe An, Ninh Binh, Ninh Thuan, Phu Yen, Quang Binh, Quang Nam, Quang Ngai, Quang Tri, Soc Trang, Son La, Tay Ninh, Thai Binh, Thai Nguyen, Thanh Hoa, Thua Thien Hue, Tien Giang, Tra Vinh, Tuyen Quang, Vinh Long, Vinh Phuc, Yen Bai.
The decision regulates the responsibilities of the Tax Department in 57 provinces and cities. Specifically:
Firstly, the Tax Departments report to the People's Committee of the province or city to establish a Steering Committee for the application of e-invoices in the locality mentioned in this Decision. The Steering Committee is headed by the leader of the province and city and represented by the members who are leaders of the Tax Department and relevant departments (hereinafter referred to as the Steering Committee). The Director of the Tax Department as the group leader of the Steering Committee and members are representatives of leaders, civil servants of Sub-Departments and Divisions of the Tax Department and have members being representatives of leaders of relevant departments, agencies and sectors in the area;
Secondly, the Tax Departments actively coordinate with the Department of Information and Communications, local newspapers and media organizations to promptly propagate the benefits of implementing e-invoices and new contents of e-invoices according to regulations in the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC. The Tax Departments have duty to prepare and provide propaganda content suitable for each different subject and in various, continuous forms of propaganda during the implementation process;
Thirdly, the Tax Departments review and classify taxpayers as enterprises, economic organizations, business households and individuals in the locality who are users of e-invoices according to regulations to notify each unit the contents from the time of implementation; prepare conditions for information technology infrastructure to build and transfer e-invoice data to tax authorities, send e-invoices to taxpayers and other contents on management and use e-invoices;
Fourth, the Tax Departments review and notify the organizations which are providing e-invoice services in the locality about the implementation of e-invoices so that they can prepare the information technology infrastructure to meet the requirements of the customers according to the regulations of the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC;
Fifth, the Tax Departments organize training sessions for taxpayers and tax officers about regulations on e-invoices in the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC to ensure the effectiveness of the implementation;
Sixth, the Tax Departments establish a deployment operation center and announce a hotline at the Tax Departments and Tax Sectors to receive and support taxpayers to deploy electronic invoices. The departments have to regularly review and capture problems during the preparation and initial time in implementation of e-invoices to immediately handle problems arising in the locality.
At the moment, the General Department of Taxation is continuing to deploy information technology solutions to ensure requirements such as: e-invoices are protected by the seller's digital signature. When they were erased (data changed), the invoice will not guarantee the integrity of the digital signature or when they are faked, the tax authorities will detect it and immediately handle it according to regulations based on the information technology system; provide timely invoice information so that taxpayers, third parties and relevant state management agencies can compare, check and ensure the validity and legality of invoices. All e-invoice data is centralized at the General Department of Taxation to provide services for providers, taxpayers can look up and compare e-invoice data with data managed at the tax agencies.
Thu Uyên
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