Công điện 01/CĐ-BTC 2023 tăng cường quản lý giám sát phát hành sử dụng hóa đơn điện tử

• Số hiệu: 01/CD-BTC
• Loại văn bản: Công điện
• Nơi ban hành: Bộ Tài chính
• Người ký: Hồ Đức Phớc
• Ngày ban hành: 12/04/2023

THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 01/CD-BTC	Hanoi, April 12, 2023

OFFICIAL TELEGRAM

ON ENHANCING THE MANAGEMENT AND SUPERVISION OF THE ISSUANCE AND USE OF E-INVOICES

MINISTER OF FINANCE hereby telegraphs:

- General Department of Taxation;
- Tax Departments of provinces and centrally affiliated cities.

In compliance with the applicable Law on Tax Administration, the General Department of Taxation has initiated an e-invoice system to serve taxpayers nationwide from July 1, 2022. Accordingly, enterprises, organizations, and individual businesses are required to switch to using e-invoices instead of traditional paper invoices in a synchronous manner. The initiation of the electronic invoice system helps to reduce the cost of issuing and storing invoices, and facilitates the comparison, review, and inspection of tax declarations and refunds, etc. This contributes to improving the efficiency of tax administration.

However, there has been a persistent problem recently that some businesses, organizations, and individuals have deliberately taken advantage of the issuance and use of e-invoices for illegal activities, such as making fake invoices, buying/selling invoices for profit, and violating the law.  To enhance the management and supervision of e-invoice issuance and use, the Minister of Finance requests that the General Department of Taxation direct Tax Departments of provinces and centrally affiliated cities to implement the following measures:

1. Raise awareness among enterprises and taxpayers about tax law compliance through propagation and education. Provide timely warnings of tax violations and crimes, while developing a comprehensive plan for disseminating and educating taxpayers on tax laws to prevent e-invoice issuance and use violations.

...

...

...

3. Conduct a comprehensive review and assessment of the e-invoice information technology system to propose upgrades; obtain appraisal opinions from the Ministry of Information and Communications without delay; and then present the proposal for approval to the competent authorities; have solutions to ensure network safety and security for the e-invoice system; strengthen supervision, early detection and timely handling of misconducts on the e-invoice system; assign staff to analyze, evaluate and warn, promptly detect acts of forgery and fraud on e-invoices.

4. Strengthen coordination with the police authorities, relevant ministries, and agencies in order to handle violations of the law promptly and strictly in the issuance, management, and use of e-invoices.

The Minister of Finance requests the relevant units to immediately and seriously implement the above measures./.

MINISTER




Ho Duc Phoc