Headlines 05/07/2022 15:43 CH

Guidance on the implementation of the Electronic Stamp Management Application for enterprises

Nhi Võ

On June 24, 2022, the General Department of Taxation of Vietnam promulgated Official Dispatch No. 2224/TCT-TVQT guiding the implementation of the Electronic Stamp Management Application stage 1.

According to Official Dispatch No. 2224/TCT-TVQT the guidance on the implementation of the Electronic Stamp Management Application for enterprises is as follows:

- Registration/change of information on the use of form No. 01/TEM electronic stamps.

Applications to purchase electronic stamps for alcohol and electronic stamps for cigarettes produced for using in Vietnam on the Electronic Tax System.

- Tax agencies shall instruct organizations and individuals to download the E-tax mobile application to scan the QR Code on the stamp box and block. The data will be transmitted to the Electronic Stamp Management System.

The Electronic Stamp Management System will update information on the status of stamp issuance to the manufacturing division and the number of stamps in the inventory of organizations and individuals.

(The General Department of Taxation of Vietnam will promulgate official dispatches notifying the implementation of the application)

Aside from professional guidance, when selling electronic stamps to organizations and individuals, tax agencies shall:

Step 1: Issue sales invoices

Issue sales invoices made on https://hoadondientu.gdt.gov.vn to enterprises purchasing electronic stamps (the signing of invoices for selling electronic stamps is as when selling invoices).

Step 2: Enter invoices evidencing sale of written records

Enter invoices evidencing sale of written records on the Written Record Management Application to balance bookkeeping (do not print out such invoices).

See more details in Official Dispatch No. 2224/TCT-TVQT dated June 24, 2022.

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