Chương III Thông tư 68/2019/TT-BTC: Xây dựng, quản lý sử dụng cơ sở dữ liệu hóa đơn điện tử

Chapter III

DEVELOPMENT AND MANAGEMENT OF ELECTRONIC INVOICE DATABASE

Article 18. Rules for development, management and use of electronic invoice data and information

1. Electronic invoice information systems shall be uniformly developed and managed by central and local authorities following information technology technical regulations and standards.

2. The electronic invoice database shall facilitate tax administration and other state management tasks; facilitate socio-economic development; ensure safety, security and national security.

3. Electronic invoice information and data shall be collected, updated, maintained and used on a regular basis; be accurate and objective.

4. The development, management, use and update of the electronic invoice database shall be accurate, scientific, objective and in a timely manner.

5. The electronic invoice database shall be developed, connected and shared electronically in order to ensure convenient and effective management, provision and use of information and data.

6. Electronic invoice information and data shall be used for their intended purposes and in accordance with regulations of law.

7. The electronic invoice database shall be connected and used in accordance with regulations on cooperation and exchange of information between information systems and databases of relevant Ministries, authorities and local authorities, between central and local authorities, between provincial and district authorities (if qualified).

Article 19. Development information technology infrastructure and software systems serving management and use of the electronic invoice information system

1. The information technology 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 and use of the electronic invoice information system consists of the operation system, database management system and software applications.

Article 20. Development, collection, processing and management of the electronic invoice information system

1. Development of the electronic invoice information system

a) The electronic invoice database is a collection of organized electronic invoice data that can be accessed via electronic devices.

b) The electronic invoice database developed by General Department of Taxation shall be compatible with the architecture of Vietnam’s Electronic Government, including the following functions: registration, invoice cancellation, information about electronic invoices to be sent to sellers to tax authorities; information about VAT declaration.

2. Collection and update of electronic invoice information

Invoice information shall be collected according to the information that the sellers have to send to tax authorities, information relevant to electronic invoices from other authorities, information collected during tax administration by tax authorities.

3. Processing electronic invoice information

General Department of Taxation shall process information and data before they are stored in the national database; ensure rationality and uniformity. Processing tasks include:

a) Inspection and assessment of conformity to regulations and procedures during collection of information and data;

b) Inspection and assessment of legality and reliability of information and data;

c) Compilation, arrangement, 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 electronic invoice information system

General Department of Taxation shall manage the electronic invoice information system as follows:

a) Develop, manage, operate and use the electronic invoice information system and provide public electronic invoice-related services where necessary;

b) Integrate survey results, relevant data and information about electronic invoices provided by relevant Ministries and authorities;

c) Provide instructions, inspect and supervise the management and use of the electronic invoice information system by local tax authorities;

d) Introduce regulations on accessibility to the electronic invoice 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 electronic invoice information system.

Article 21. Responsibility for sharing and connecting information and data

1. Responsibility for sharing and connecting information and data are specified in Article 26 of Decree No. 119/2018/ND-CP.

2. Electronic invoice data and electronic data about payments via accounts shall be provided in the formats specified in Article 5 of this Circular.

Article 22. Access, provision and use of electronic invoice information

The access, provision and use of electronic invoice information shall comply with Article 27, Article 28 and Article 29 of Decree No. 119/2018/ND-CP.