Chương III Nghị định 119/2018/NĐ-CP: Xây dựng, quản lý sử dụng cơ sở dữ liệu hóa đơn điện tử

Chapter III

FORMULATION, USE AND MANAGEMENT OF THE E-INVOICE DATABASE

Section 1. FORMULATION OF THE E-INVOICE DATABASE

Article 25. Establishment, collection, processing and management of the system of information about e-invoices

1. The General Department of Taxation shall be responsible for establishing, managing and developing the database and technical infrastructure of the system of information about e-invoices; organize the collection and processing of information, management of the e-invoice database and ensure maintenance, operation, confidentiality, safety and security of the e-invoice information system.

2. The General Department of Taxation shall collaborate with entities, organizations or individuals concerned in exchanging information and connecting to the online network.

3. The Ministry of Finance shall provide specific guidance on the establishment, collection, processing and management of the system of information about e-invoices.

Article 26. Responsibilities for data and information sharing and connection

1. Enterprises and economic organizations doing business in the following sectors: electricity, petroleum, post and telecommunications, air transport, road transport, rail transport, sea transport, inland water transport, clean water, finance and credit, insurance, healthcare, electronic commerce, supermarket business or trading shall use e-invoices and provide e-invoice data in accordance with regulations of the Ministry of Finance.

2. Credit institutions, commercial banks and institutions providing periodical payment services shall provide electronic data about payment transactions through accounts of organizations or individuals for tax authorities by using the standard data format decided by the Ministry of Finance.

3. Manufacturers and importers of products subject to special consumption taxes that are required to use stamps by laws shall make connections of information about printing and use of stamps and electronic stamps with tax authorities. Information about printing and use of electronic stamps shall serve as a basis for formulation, use and management of the e-invoice database. The Ministry of Finance shall provide guidance on printing and use of stamps prescribed in this clause and revenues gained from the issue of stamps shall be used for offsetting stamp printing and use costs.

4. Organizations and entities such as Market Surveillance Agency, General Department of Land Administration, General Administration of Mineral Resources, public security, transport and health authorities and other entities concerned shall make connections to share data and information necessary for use within their authority with the General Department of Taxation in order to set up the e-invoice database.

5. The Ministry of Finance shall provide specific guidance on this Article.

Section 2. SEARCHING, PROVISION AND USE OF E-INVOICE INFORMATION

Article 27. Subjects of application

1. Information provider: The General Department of Taxation.

2. Information users:

a) State regulatory authorities and competent persons who have legally prescribed demands for e-invoice information necessary for grant of the certificate of origin, verification of legitimacy of goods sold on the market and implementation of other administrative procedures.

b) Credit institutions that wish to use e-invoice information for their checking and verification before provision of banking and payment services as prescribed by laws.

c) Enterprises, economic organizations, business households or individuals that are providers of goods or services that need e-invoice information to complete procedures such as declaring revenues, tax obligations, and to verify the legitimacy of goods or services which have already been provided.

d) Organizations and individuals that are buyers of goods or services in need of e-invoice information to carry out the input VAT declaration (with respect to enterprises and organizations); check and verify the authenticity of input goods or services.

dd) Organizations providing e-invoice services that need e-invoice information to access the Web Portal of the General Department of Taxation and inquire it for searching of e-invoices.

Article 28. Principles of searching and use of e-invoice information

1. Information users shall access the Web Portal of the General Department of Taxation and inquire it to search e-invoice information.

2. The General Department of Taxation shall publicly disclose those entities or persons that use illegal e-invoices or illegally use e-invoices on the Web Portal of the General Department of Taxation to all entities and persons that wish to search e-invoice information.

3. In order to search e-invoice information, users enter the e-invoice information that they need at the Web Portal of the General Department of Taxation to search e-invoice contents.

4. In case where state regulatory authorities and competent persons specified in point a clause 2 Article 27 hereof wish to search information about management and use of e-invoices by sellers that are business organizations or individuals, the tax authority shall be responsible for providing e-invoice information for competent entities and persons concerned.

5. The General Department of Taxation shall be responsible for establishing the system used for automatically providing information.

Article 29. Searching of e-invoice information for inspection of goods currently sold on the market

1. When inspecting goods currently sold on the market, if e-invoices are used, competent regulatory authorities and persons may visit the Web Portal of the General Department of Taxation to search information about e-invoices to serve their administrative purposes and shall not be allowed to demand paper invoices. Entities concerned shall be responsible for using equipment for accessing and searching e-invoice data.

2. When any failure to search e-invoice data due to unexpected events, incidents or natural disasters causing impacts on the access to the Internet network occurs, if:

a) shippers of goods hold paper documents (including photocopies without signatures and stamps of buyers and sellers) transformed from e-invoices, they must present paper documents to state regulatory authorities and competent persons performing the task of inspection of goods. State regulatory authorities and competent persons performing the task of inspection shall consult paper documents transformed from e-invoices to grant the market authorization for the goods and proceed to search e-invoice data (at the entity or person presiding over registration with the General Department of Taxation) to serve checking purposes before deciding any likely actions in accordance with regulations in force;

b) shippers of the goods fail to hold paper documents transformed from e-invoices, state regulatory authorities and competent persons performing the task of inspection shall visit the Web Portal of the General Department of Taxation to check and confirm the enterprise’s e-invoices.

Article 30. Formulation of Regulations on provision and use of e-invoice information

The Ministry of Finance shall preside over and cooperate with relevant ministries and entities in issuing the Regulations on provision and use of e-invoice information.

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