A series of measures to strengthen the management and supervision of the issuance and use of e-invoices

Decree 119/2018/ND-CP on e-invoices.

Accordingly, firstly, the General Department of Taxation requires heads of units in the tax sector to disseminate and implement comprehensively and effectively the contents of instructions in Official Dispatch No. 01/CD-BTC to all officers and civil servants in the unit to understand and strictly implement.

Secondly, assign the Propagation and Taxpayer Service Department, Tax Journal, General Department of Taxation Office and local Tax Departments to continue promoting the dissemination of tax legislation on e-invoices in various forms, especially focusing on communication by electronic means (e-portal, electronic newspapers, fan page, clips, videos) to raise awareness of compliance of enterprises in particular and taxpayers in general about the obligation to comply with tax laws.

Timely warning of tax violations and crimes, legal consequences when buying and selling, using e-invoices to gain illicit profits, appropriating tax money and disclosing information about organizations and individuals buying and selling, sell invoices to disseminate, contribute to warn and deter those who have been and are intending to violate the law on invoices.

Thirdly, assign Propagation and Taxpayer Service Department to a chair and coordinate with other departments, units and local tax departments in building a master plan for dissemination and education on tax laws, prevent violations of issuance and use of e-invoices.

Fourthly, assigning Tax Audit - Inspection Department, Large Taxpayers Department, and local tax departments to implement measures to strengthen the inspection, examination and supervision of the issuance and use of e-invoices; improve quality and innovative methods; apply information technology to inspection and examination.

At the same time, they should have a plan to assign and assign specific tasks to each cadre and civil servant in the management, supervision and control of the issuance and use of e-invoices to promptly prevent, repel and eliminate the situation of sale of e-invoices, promptly detect violations of law, and strictly handle the following regulations.

Fifth, assign the Information Technology Department to review, evaluate and propose to upgrade the IT system for e-invoices. Urgently completing the dossier to propose the security level of e-invoice information system based on appraisal opinions of the Ministry of Information and Communications and submit it to the Ministry of Finance for approval in May 2023.

Organize the implementation of solutions to ensure network safety and security for the e-invoice system. Strengthening supervision, early detection and timely handling of abnormal signs on the e-invoice system.

Sixth, assigning the Department of Information Technology, local Tax Departments, and relevant units (Department of Declaration, Department of Individual Small Business, Large Taxpayers Department, Tax Audit - Inspection Department, Risk Management Department,...) to assign staff to perform analysis, assessment and warning, timely detect fraudulent acts on e-invoices, thereby coordinating with competent authorities to handle it.

Seventh, relevant departments, agencies, units, and local tax departments should strengthen coordination with police agencies, relevant ministries, sectors and units to promptly and strictly handle violations in issuing, managing and using e-invoices.

Eighthly, the heads of relevant departments, units, and heads of tax departments of provinces and cities continue to seriously and effectively implement the direction of the General Department of Taxation in Directive No. 01/CT-TCT dated April 11, 2023, of the General Department of Taxation on strengthening measures to review and check invoices to prevent fraud in the use of invoices.

The General Department of Taxation required the heads of departments and units under the General Department of Taxation and directors of local tax departments to immediately and seriously implement the above contents. During the implementation process, if any difficulties or problems arise, they should report them to the General Department of Taxation for timely guidance and direction.