To: Directors of Departments of Taxation of provinces and central-affiliated cities.

The Prime Minister promulgates Official Telegram No. 1123/CD-TTg dated November 18, 2023 requesting ministries, central departments, and local governments to increase management and use of e-invoices; Official Telegram No. 1284/CD-TTg dated December 1, 2023 requesting ministries, central departments, and local governments to increase management and use of e-invoices in petroleum retail.

In implementation of direction of the Prime Minister, the Ministry of Finance promulgates Directive No. 04/CT-BTC dated November 24, 2023 requesting heads of tax authorities of all levels to increase management and use of e-invoices to promote national digital transformation; Official Dispatch No. 13348/BTC-TCT dated December 4, 2023 requesting Chairpersons of People’s Committees of provinces and central-affiliated cities to coordinate and closely, regularly cooperate with Ministry of Finance in tax administration and implementation of e-invoices in petroleum retail.

On November 13, 20233, the General Department of Taxation promulgates Official Dispatch No. 5080/TCT-DNL requesting Departments of Taxation of provinces and central-affiliated cities to strengthen management, inspection, supervision, and promote issuance of e-invoices following completion of each sale in petroleum retail. Brief overview of reports of Departments of Taxation indicates that the Departments of Taxation have not realized the importance and extensiveness of the Government and Ministry of Finance in implementing regulations on issuance of e-invoices following completion of each sale in petroleum retail and have not effectively coordinated affiliated Sub-departments of Taxation and taxation authorities. Propositions and recommendation of several Departments of Taxation do not conform to regulations on invoices and instruments under the Law on Tax Administration No. 38/2019/QH14, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.

For prompt and effective implementation of Official Telegram No. 1123/CD-TTg and Official Telegram No. 1284/CD-TTg of the Prime Minister and Directive No. 04/CT-BTC of the Minister of Finance, the General Director hereby requests Departments of Taxation of provinces and cities:

1. Promptly and adequately communicate with heads and officials regarding principles and directions of the Prime Minister and Minister of Finance under documents above in order to further emphasize the awareness regarding collective and individual responsibilities of officials and public employees in organizing implementation of regulations on invoices and instruments under the Law on Tax Administration No. 38/2019/QH14, especially regulations issuance of e-invoices following completion of each sale in petroleum retailers in accordance with Decree No. 123/2020/ND-CP as one of the compulsory and important tasks.

Assign Directors of Departments of Taxation to coordinate this task among heads of Departments of Taxation, heads of Sub-departments of Taxation, and officials studying the Official Dispatch No. 13384/BTC-TCT and direction of the General Department of Taxation under Official Dispatch No. 5080/TCT-DNL in order to cooperate with People’s Committees of provinces and cities in directing, enabling enterprises and petroleum retailers to issue e-invoices following completion of each sale in petroleum retailers as per the law.

2. Review and rectify tax administration activities in respect of enterprises and petroleum retailers in the areas, implement effective administration measures to strengthen revenue management and ensure adequate revenues; promote solutions preventing tax frauds and losses as per the law.

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Hereby requests Directors to coordinate implementation and report any difficulty to the General Department of Taxation./.

GENERAL DIRECTOR




Mai Xuan Thanh

Công văn 5468/TCT-DNL năm 2023 thực hiện quy định hóa đơn điện tử theo từng lần bán hàng đối với kinh doanh bán lẻ xăng dầu theo Nghị định 123/2020/NĐ-CP do Tổng cục Thuế ban hành