Chapter IV
DEVELOPMENT AND SEARCHING OF INVOICE/RECORD INFORMATION
Section 1. DEVELOPMENT OF INVOICE/RECORD INFORMATION
Article 41. General rules
1. Invoice/record information systems shall be uniformly developed and managed by central and local authorities, and conformable with IT technical regulations and standards.
2. The invoice/record database shall facilitate tax administration and other state management tasks; facilitate socio-economic development; ensure safety, security and national security.
3. Invoice/record information and data shall be collected, updated, maintained, accessed and used on a regular basis; be accurate, truthful and objective.
4. The development, management, use and update of the invoice/record database shall be accurate, scientific, objective and in a timely manner.
5. The invoice/record database shall be developed, connected and shared electronically in order to ensure convenient and effective management, provision and use of information and data.
6. Invoice/record information and data shall be used for their intended purposes and in accordance with regulations of law.
7. The invoice/record database shall be connected and exchanged with information systems and databases of relevant ministries, central and local authorities.
Article 42. Development of IT infrastructure and software systems serving management, operation and use of electronic invoice/record information system
1. The IT infrastructure consists of computers (servers), networking equipment, network security hardware or software, database, storage devices, peripheral devices, auxiliary devices and local networks.
2. The software system serving management, operation and use of the electronic invoice/record information system consists of the operation system, database management system and software applications.
Article 43. Development, collection, processing and management of invoice/record information system
1. Development of the invoice/record information system
a) The invoice/record database is a collection of organized invoice/record data that can be accessed, managed and updated via electronic devices.
b) The invoice/record database managed by tax authorities shall be developed by the General Department of Taxation and State Treasury in cooperation with relevant units in conformity with the architecture of Vietnam’s Electronic Government, including the following functions: registration, invoice/record cancellation, information about e-invoices to be sent by sellers to tax authorities, record information sent to tax authorities, and invoice/record-related information about tax declaration.
2. Collection and update of invoice/record information
Invoice/record information shall be collected according to the information sent by the sellers to tax authorities, information related to e-invoices/ electronic records from other authorities, and information collected from the performance of tax administration tasks by tax authorities.
3. Processing of invoice/record information
The General Department of Taxation shall process information and data before they are stored in the national database with the aims of ensuring rationality and uniformity. Information processing tasks include:
a) Inspection and assessment of conformity to regulations and procedures during collection of information and data;
b) Inspection and assessment of legal grounds and reliability of information and data;
c) Compilation, arrangement and classification of information and data according to regulations;
d) For information and data updated from specialized databases, their managing authorities shall be responsible for the accuracy of the information and data.
4. Management of the invoice/record information system
The General Department of Taxation shall manage the invoice/record information system as follows:
a) Develop, manage, operate and use the invoice/record information system and provide public e-invoice/electronic record services where necessary;
b) Integrate survey results, relevant data and information about invoices/records provided by relevant Ministries and regulatory authorities;
c) Provide instructions, inspect and supervise the management and operation of the invoice/record information system by local tax authorities;
d) Formulate and promulgate regulations on accessibility to the invoice/record information system; manage the connection, sharing and provision of data for databases of Ministries, local and central authorities;
dd) Take charge and cooperate with relevant units in development of software programs in the invoice/record information system.
Section 2. SEARCHING, PROVISION AND USE OF E-INVOICE INFORMATION
Article 44. Rules for searching, provision and use of e-invoice information
1. E-invoice information shall be searched for, provided and used for completing tax procedures, making payments via banks and other administrative procedures; verifying the legitimacy of goods sold on the market.
2. E-invoice information must be only searched for and provided by authorized persons in an adequate and timely manner.
3. The provided e-invoice information must be used for its intended purposes, serving professional operations within the functions and tasks of the information user, and in a manner that complies with regulations of the Law on protection of state secrets.
Article 45. Searching of e-invoice information for inspection of goods sold on the market
1. When inspecting goods sold on the market, if e-invoices are used, competent authorities and persons may visit the web portal of the General Department of Taxation to search e-invoice information 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, competent authorities and persons performing inspection tasks may search e-invoice information by sending messages.
Article 46. E-invoice information providers and users
1. The General Department of Taxation shall provide e-invoice information at the request of central authorities and organizations performing state management tasks. Provincial Departments of Taxation, and Sub-departments of Taxation shall provide e-invoice information at the request of regulatory authorities and organizations performing state management tasks of the same level.
2. E-invoice information users include:
a) Enterprises, business entities, household or individual businesses that are providers of goods or services; buyers of goods or services;
b) Regulatory authorities that use e-invoice information for competing administrative procedures as prescribed by law; verifying the legitimacy of goods sold on the market;
c) Credit institutions that use e-invoice information for their completion of procedures for tax and payments via banks;
d) E-invoice service providers.
dd) Organizations that use electronic record information for deducting PIT.
Article 47. Form of access and use of e-invoice information on web portal
1. Information users, including enterprises, business entities, household or individual businesses that are sellers of goods/services, and buyers of goods/services, shall access the web portal of the General Department of Taxation for searching e-invoice information according to contents of e-invoices.
2. Information users, including regulatory authorities, credit institutions, e-invoice service providers that have signed the information exchange regulation or contracts, shall register for and be granted the right to access, connect and use e-invoice information from the General Department of Taxation as follows:
a) Apply a valid digital signature as prescribed by law;
b) Perform line coding;
c) Ensure information security as prescribed by law;
d) Meet technical requirements laid down by the General Department of Taxation, including: Information items, data format, connection method and information exchange frequency.
Information users prescribed in Clause 2 of this Article shall assign their units or persons in charge of registering the use of e-invoice information (hereinafter referred to as “responsible applicant”) and send written notification thereof to the General Department of Taxation.
Article 48. Publishing and searching of e-invoice information
1. E-invoice information published on the web portal includes contents of e-invoices prescribed in Article 10 hereof, and the e-invoice status.
2. E-invoice information shall be provided in the form of electronic document and electronic data digitally signed by the General Department of Taxation or in the form of messages provided by the General Department of Taxation for information users that are regulatory authorities through their telephone numbers specified in their written requests sent to the General Department of Taxation.
3. E-invoice information must be displayed on the enterprise’s system according to the order of e-invoice contents as prescribed in Article 10 hereof.
Article 49. Registration, modification and termination of use of e-invoice information
1. Registration for use of e-invoice information and modification thereof
a) The responsible applicant of the information user shall send an application, using Form No. 01/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation for registration of use of e-invoice information or modification thereof.
b) Within 02 working days from receipt of the application, the General Department of Taxation shall consider approving the registration or modification thereof, and give a notice of application processing result (using Form No. 01/CCTT-NT in Appendix II enclosed herewith) to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given.
2. Procedures for registration, extension or revocation of accounts to access the web portal for using e-invoice information (hereinafter referred to as “user accounts”):
a) The responsible applicant of the information user shall send an application, using Form No. 01/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation for registration, extension or revocation of a user account;
b) Within 02 working days from receipt of the application, the General Department of Taxation shall consider granting a new user account, extending validity period or revoking an existing user account, and give a written notification thereof to the information user. If an application is refused, reasons for such refusal must be given.
Information about new user accounts shall be sent to responsible applicants from email addresses or telephone numbers officially announced by the General Department of Taxation;
c) A new user account or an extended one shall be valid for 24 months or another period as requested by the information user but not exceeding 24 months from the date on which the General Department of Taxation sends its notice of application processing result to the responsible applicant of the information user.
At least 30 days before the validity period expires, the General Department of Taxation shall notify the expiring user account in writing to the responsible applicant of the information user. Such notification shall be sent in the forms of email or messages from email addresses or telephone numbers officially announced by the General Department of Taxation.
3. Registration, extension and cancellation of provision of e-invoice information by messaging to telephone numbers:
a) The responsible applicant of the inspecting authority shall send an application, using Form No. 01/CCTT-NT in Appendix II enclosed herewith, to the General Department of Taxation for registration, extension or cancellation of provision of e-invoice information in the messaging form;
b) Within 02 working days from receipt of the application, the General Department of Taxation shall consider approving the application and give a written notification thereof to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;
c) The registration or extension of provision of e-invoice information in the messaging form shall be valid for 24 months or another period as requested by the information user but not exceeding 24 months from the date on which the General Department of Taxation sends its notice of application processing result to the responsible applicant of the information user.
At least 30 days before the validity period of provision of e-invoice information in the messaging form expires, the General Department of Taxation shall give a written notification thereof to the responsible applicant of the information user. Such notification shall be sent in the forms of email or messages from email addresses or telephone numbers officially announced by the General Department of Taxation.
4. Procedures for connection or disconnection between the information user’s system and the web portal for using e-invoice information:
a) The responsible applicant of the information user shall send an application for connection or disconnection to the web portal, using Form No. 01/CCTT-KN in Appendix II enclosed herewith, to the General Department of Taxation;
b) Within 03 working days from receipt of the application, the General Department of Taxation shall send a written notice of approval or refusal to approve the application to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;
c) If an application for connection is approved: Within 10 working days from the date of notification, the General Department of Taxation shall appoint a survey team to inspect the information user’s satisfaction of information system location and facilities requirements.
- If the survey team comes to a conclusion that the information user’s system is satisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its eligibility for connection and cooperation in making connection between systems to provide e-invoice/electronic record information.
- If the survey team comes to a conclusion that the information user’s system is unsatisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its ineligibility for connection to the web portal.
d) If an application for disconnection is approved, after sending a written notification, the General Department of Taxation shall cooperate with the information user to make the requested disconnection.
Article 50. Termination of provision or use of e-invoice information
1. The General Department of Taxation shall revoke the user account for accessing its web portal or cancel the provision of e-invoice information in the messaging form in the following cases:
a) The revocation or cancellation is made at the request of the responsible applicant of the information user;
b) The validity period of the user account or provision of e-invoice information in the messaging form expires;
c) The user account or telephone number has been not used for searching e-invoice information for a consecutive period of 06 months;
d) The information user is found to have not used e-invoice information for its intended purposes and serving professional operations within its functions and tasks, or have used it inconsistently with regulations of the Law on protection of state secrets.
2. The General Department of Taxation shall make disconnection between the information user’s system and its web portal in the following cases:
a) The disconnection is made at the request of the responsible applicant of the information user;
b) The information user is found to have not used e-invoice information for its intended purposes and serving professional operations within its functions and tasks, or have used it inconsistently with regulations of the Law on protection of state secrets.
3. At least 05 working days before the official date of termination of provision or use of e-invoice information (except cases where the termination is made at the request of the responsible applicant of the information user), the General Department of Taxation shall give a written notification of termination of provision or use of e-invoice/electronic record information to the responsible applicant of the information user, in which reasons for such termination must be specified.
Article 51. Time limit for provision of e-invoice information
Within 05 minutes from receipt of the request, a response shall be sent from the web portal to the information user to provide:
1. E-invoice information
Reasons must be provided in case the system fails or no e-invoice information is found.
2. If a large amount of information is requested, the time limit for information provision shall be notified by the General Department of Taxation.
Article 52. Responsibilities of General Department of Taxation
1. Build, develop and manage the operation of its web portal. To be specific:
a) Ensure convenient access by users; provide searching tools which must be easy to use and provide accurate results;
b) Provide information and data in the format prescribed in standards and/or technical regulations in order that information and data may be easily downloaded, quickly shown and printed by popular electronic devices;
c) Ensure uninterrupted and stable operation of the web portal, and information security;
d) Play the leading role in giving instructions and assistance in operating the web portal.
2. Manage the registration of use of e-invoice/electronic record information by information users.
3. Announce its email addresses and telephone numbers which are used for providing e-invoice/electronic record information.
4. Formulate and announce technical requirements to be satisfied for making connections to the web portal.
5. In case of suspension of provision of e-invoice information, the General Department of Taxation shall notify it to the information user. Such notification must indicate the expected time for resumption of provision of e-invoice information.
Article 53. Responsibilities of information users
1. Use e-invoice information for intended purposes and serving professional operations within functions and tasks of the information user, and in a manner that complies with regulations of the Law on protection of state secrets.
2. Prepare appropriate technical facilities and equipment to ensure searching, connection and use of e-invoice information.
3. Apply for the right to access, search and use e-invoice information.
4. Manage and keep confidentiality of information about the user account which is used for accessing the web portal, or the telephone number which is used for receiving e-invoice/electronic record information messaged by the General Department of Taxation.
5. Ensure the development and operation of the system receiving e-invoice information.
Article 54. Funding
Funding for searching, provision and use of e-invoice information by regulatory authorities as referred to in this document shall be derived from state budget based on approved annual expenditure estimates of regulatory authorities as prescribed in regulations and laws in force.
Tìm kiếm
Nghị định 123/2020/NĐ-CP (Bản Word)
Nghị định 123/2020/NĐ-CP (Bản Pdf)