Chương V Nghị định 123/2020/NĐ-CP: Quyền, nghĩa vụ, trách nhiệm của các tổ chức, cá nhân trong quản lý, sử dụng hóa đơn, chứng từ

Chapter V

RIGHTS, OBLIGATIONS AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS IN USE AND MANAGEMENT OF INVOICES/RECORDS

Article 55. Rights and obligations of sellers of goods/providers of services

1. A seller of goods or service provider shall have the right to:

a) Generate unauthenticated e-invoices if meeting the requirements laid down in Clause 2 Article 91 of the Law on tax administration No. 38/2019/QH14;

b) Use authenticated e-invoices if being eligible as prescribed in Clauses 1, 3, 4 Article 91 of the Law on tax administration No. 38/2019/QH14;

c) Use tax authority-ordered printed invoices as prescribed in Article 24 hereof;

d) Use legal invoices to serve business operations;

dd) File lawsuits against entities infringing upon rights to generate, issue and use legal invoices.

2. A seller of goods or service provider shall be obliged to:

a) Issue and give invoices when selling goods or providing services to customers;

b) Manage the generation of invoices as prescribed herein;

c) Register for use of e-invoices as prescribed in Article 15 hereof if using e-invoice an transmit e-invoice data to tax authorities in case of use of unauthenticated e-invoices as prescribed in Article 22 hereof;

d) Publish the methods for searching and receipt of original files of e-invoices sent from the seller to buyers;

dd) Submit reports on use of invoices, using Form No. BC26/HDG in Appendix IA enclosed herewith, to the supervisory tax authority in case of purchase of invoices from tax authorities;

e) Send invoice data to tax authorities, using form No. 01/TH-HDDT in Appendix IA enclosed herewith, in case of use of invoices bought from tax authorities, and VAT declaration.

Article 56. Responsibilities of buyers of goods/services

1. Request sellers to issue and give invoices when buying goods/services.

2. Provide accurate information necessary for sellers to issue invoices.

3. Sign copies of invoices which contain adequate information in case two parties have agreed that the buyer shall sign invoices.

4. Use invoices for prescribed purposes.

5. Provide information on invoices for competent authorities at their request; in case of use of tax authority-ordered printed invoices, provide original invoices; in case of use of e-invoices, comply with regulations on searching, provision and use of e-invoice information.

Article 57. Responsibilities of tax authorities to manage e-invoices/electronic records

1. General Department of Taxation shall:

a) Establish e-invoice, tax authority-ordered printed invoice and electronic record databases used for the purposes of tax management, state management by other regulatory authorities (including public security forces, market surveillance forces, border guard forces and relevant authorities) and checking and verification of invoices by enterprises, organizations and individuals;

b) Notify types of invoices/records issued, lost as reported or invalid.

2. Each Provincial Department of Taxation shall:

a) Manage the generation and issuance of invoices/records by local organizations and individuals;

b) Place orders for printing and issue invoices which shall be sold to eligible entities as prescribed herein;

c) Inspect generation, issuance and use of invoices/records in the province.

3. Each Sub-department of Taxation shall:

a) Inspect the use of invoices for sale of goods or provision of services; use of electronic records within the assigned scope of tax management;

b) Monitor and inspect the cancellation of invoices/records as prescribed by the Ministry of Finance within the assigned scope of tax management.

Article 58. Responsibilities for data and information sharing and connection

1. Enterprises and business entities 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 according to data formats announced by the General Department of Taxation.

2. Credit institutions and payment service providers shall provide electronic data about payment transactions through accounts of organizations or individuals at the written request of tax authorities, and provide information about their clients in accordance with regulations of the Law on banking.

3. Manufacturers and importers of products subject to excise tax 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. Entities using electronic stamps shall pay fees for printing and use of electronic stamps in accordance with regulations adopted by the Minister of Finance.

4. Organizations and entities such as Market Surveillance Agency, General Department of Land Administration, General Department of Geology and Minerals of Vietnam, 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.