Official telegram No. 129/CD-TTg dated December 09, 2024 on intensifying the management and use of e–invoices, improving efficiency of tax collection in respect of e-commerce
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THE PRIME
MINISTER OF VIETNAM |
THE SOCIALIST
REPUBLIC OF VIETNAM |
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No. 129/CD-TTg |
Hanoi, December 09, 2024 |
FROM THE PRIME MINISTER TO:
- Minister; Heads of ministerial agencies;
Government agencies;
- Chairmen of People's Committee of provinces, centrally affiliated cities.
In recent times, tax authorities have been actively formulating, perfecting, and synchronously deploying an e-invoice system nationwide to better serve the production and business of enterprises and citizens, contributing to creating a fair and convenient business and protecting the interests of consumers. However, there are still some administrative divisions, enterprises, and retail stores that have not fully use e-invoices. The development of e-commerce poses new challenges in state management, including tax administration.
To intensify the management and use of e-invoices, improve the efficiency of tax administration in respect of e-commerce, and contribute to developing a fair and convenient business environment for citizens and enterprises, the Prime Minister has instructed Ministers, Heads of Ministerial agencies, Government agencies, and Chairmen of People's Committees of provinces centrally affiliated cities to thoroughly and strictly implement the tasks, solutions, and instructions outlined in Official Telegram No. 889/CD-TTg dated October 1, 2022 on improving the efficiency of tax administration in respect of e-commerce and digital platform-based business; Official Telegram No. 1123/CD-TTg dated November 18, 2023 on intensifying the management and use of e-invoices to promote digital transformation; Official Telegram No. 1284/CD-TTg dated December 1, 2023 on intensifying the management and use of e-invoices for retail petrol and oil sales, while continuing to focus on the following tasks:
1. The Ministry of Finance shall take charge and cooperate with Ministries and agencies in:
a) Intensifying propaganda, leadership, guidance, and implementation of the use of e-invoices to help citizens and enterprises understand the benefits, responsibilities, and effectiveness of using e-invoices; raising awareness in compliance with tax-related regulations; reviewing, supporting, and requesting enterprises to use e-invoices generated by POS cash registers; focusing on direct selling retail sectors such as food and beverages, retail goods in shopping centers, consumer retail stores, petrol and oil retailers, etc. to enable the issuance of e-invoices.
b) Improving connectivity, exchange of information, and data with relevant ministries and agencies, especially with the Ministry of Public Security for effective tax administration, particularly for e-commerce activities, petrol and oil sales, and digital platform-based business, ensuring accurate, sufficient, and timely tax collection. Strictly handling cases of refusing to use e-invoices generated by POS cash registers in accordance with law.
c) Intensifying inspection of issuing and using e-invoices, especially in generating e-invoices at petrol and oil retailers for customers per transaction, ensuring compliance with applicable regulations, strictly handling cases of not using e-invoice. Directing tax authorities at all levels to proactively cooperate with the police and relevant agencies in continuing concentrating resources, resolutely implementing inspection and supervision at petrol and oil retailers especially those still using POS/tablets/phones with software installed to generate e-invoices, ensuring compliance with regulations on e-invoice per transaction and data connection with the tax authorities according to Government’s Decree No. 123/2020/ND-CP dated October 19, 2020. Strictly handling and publicly disclosing violations in accordance with Article 29 of Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.
d) Urgently submitting to the Government in January 2025 for issuance of a Decree amending certain regulations of Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, including solutions of use of e-invoices in e-commerce.
a) Continuing researching, reviewing, amending, and improving legal policies regarding the management of e-commerce transactions, improving tax administration in respect of the business activities of individuals on e-commerce platforms.
b) Giving instruction to enterprises to do business in petrol and oil, petrol and oil retailers around Vietnam to fully comply with the regulations on petrol and oil trading; strictly implementing regulations on using e-invoice for retail petrol and oil sales, especially in generating e-invoices at petrol and oil retailers per transaction; Cooperating with tax authorities in inspecting, supervising, and handling violations against regulations on e-invoices per transaction of petrol and oil businesses in accordance with applicable regulations.
3. The Ministry of Public Security shall take charge and cooperate with Ministries and agencies in:
a) Taking charge in connecting population data with tax authorities and local authorities to collaborate to cooperate in detecting and strictly handling violations of failure to implement e-invoices.
b) Intensifying research and development or integration of existing payment gateways and e-wallets available in Vietnam into the national digital citizen application VNeID to enable citizens' participation in e-commerce activities.
4. People's Committees in provinces and centrally-affiliated cities shall:
a) Intensifying work of instructing Departments and central authorities to closely cooperate with local tax authorities in propaganda, inspection, management, and use of e-invoices, improving the effectiveness of tax administration and strictly handling cases of not complying with regulations on the use of e-invoices.
b) Instruct local agencies and units to cooperate with tax authorities in propagating, supporting, and requesting business establishments to use e-invoices generated by POS cash registers; focus on direct selling retail sectors, while improving the effectiveness of tax administration and combating tax losses in the retail sector, protecting consumers’ rights; cooperating with the Vietnamese Consumer Protection Association to encourage consumers to request receipts when purchasing goods and services.
c) Resolutely instruct the inspection and supervision of compliance with regulations on e-invoice of retail petrol and oil sales in accordance with the Prime Minister's directives; direct enforcement forces to review and handle enterprises, petrol and oil retailers that do not strictly comply with regulations on e-invoice per transaction, including the possibility of requesting imposing operation suspension and revocation of licenses and certificates of eligibility for business operations as per the spirit of Government’s Resolution No. 28/NQ-CP dated March 5, 2024, and the law. Instruct the synchronous and effective implementation of solutions to support enterprises, petrol and oil retailers in digital transformation, apply automatic connection solutions when issuing e-invoices per transaction; no later than March 2025, ensure that 100% of petrol and oil retailers nationwide apply automatic connection solutions when issuing e-invoices.
d) Continuously intensify the work of instructing departments and central authorities to cooperate with tax authorities at all levels in tax administration in respect of e-commerce activities within their areas; instruct local tax authorities along with provincial departments and people’s committees and administration divisions in reviewing and implementing measures to intensify tax administration in respect of e-commerce.
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PRIME MINISTER |
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