To: Provincial Departments of Taxation

In order to deal with difficulties in using e-invoices from July 01, 2022, the General Department of Taxation hereby gives some guidelines as follows:

1. Maintenance of operation of e-invoice management centers at General Department of Taxation and Provincial Departments of Taxation

The e-invoice management centers at the General Department of Taxation and Provincial Departments of Taxation shall have their operations maintained and be considered as standing advisory boards of steering committees or standing committees in charge of organizing the use of e-invoices nationwide and at each Provincial Department of Taxation which must be conformable with actual conditions, and promptly assisting organizations, enterprises and household businesses in dealing with their difficulties in using e-invoices so as to avoid influencing their business operations.

2. Use of electronic receipts

Pursuant to the provisions of the Decree No. 123/2020/ND-CP, electronic receipts may be used from July 01, 2022. However, the formulation of standard format of the electronic receipt and procedures for use of electronic receipts are in progress. Thus, when the General Department of Taxation has not yet promulgated such guidelines, organizations (including UNIT organizations) shall still use externally- or internally-printed receipts or those physical receipts purchased from tax authorities or electronic receipts according to the Circular No. 32/2011/TT-BTC.

3. Use of electronic documents on deduction of personal income tax (PIT)

Pursuant to the provisions of Article 33 of the Decree No. 123/2020/ND-CP, when using electronic PIT deduction documents, the organizations deducting PIT shall not be required to register and notify the issuance and transmission of electronic data to tax authorities but shall develop their own software systems serving the use of electronic PIT deduction documents which must adequately contain the primary contents prescribed in Clause 1 Article 32 of the Decree No. 123/2020/ND-CP. While such software systems are not available to serve the use of electronic PIT deduction documents, organizations (including tax authorities) and enterprises may issue their own PIT deduction documents. From July 01, 2022, tax authorities shall stop selling PIT deduction documents which are printed according to their orders, and PIT deduction documents purchased from tax authorities shall still be used.

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Currently, the e-invoice information (adequate contents about e-invoices) may be searched for on the web portal and applications developed by the General Department of Taxation. The sharing of data between relevant authorities shall comply with the Official Dispatch No. 1737/TCT-QLRR given by the General Department of Taxation on May 23, 2022 providing guidelines on tax authorities’ conclusion of sample regulations on sharing of e-invoice information. Tax authorities at all levels shall contact and discuss with local administrative authorities, including market surveillance authorities, police authorities or authorities involved in prosecution and/or investigation processes, to enter into regulations according to the provisions of this Official Dispatch and enclosed sample regulations. Information to be shared according to regulations on sharing of e-invoice information concluded by tax  authorities at all levels shall be used for serving state management  requirements  and specific administrative procedures of each authority or organization. Additionally, the General Department of Taxation (Risk Management Board and Information Technology Department) is completing operational requirements for development of applications serving the provision of information according to such regulations. When receiving requests for information provision from other state authorities in their local areas, tax authorities at all levels should obtain guidelines from the General Department of Taxation (Risk Management Board) for responding to such requests.

Provincial Departments of Taxation are requested to comply with the guidelines herein./.

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Dang Ngoc Minh

Công văn 2455/TCT-DNNCN năm 2022 về triển khai, vận hành hóa đơn, chứng từ điện tử do Tổng cục Thuế ban hành