The process of managing electronic invoices issued by the General Department of Taxation

DECISION

ON ISSUANCE OF ELECTRONIC INVOICE MANAGEMENT PROCESS

GENERAL DEPARTMENT OF DEPARTMENT OF TAXES

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 10 on invoices and documents;

Pursuant to Circular No. 78/2021/TT-BTC dated September 17, 9 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 2021, 13, Decree No. 6/2019/ND- The Government's CP dated October 123, 2020 regulates invoices and documents;

Pursuant to Decision No. 41/2018/QD-TTg dated September 25, 9 of the Prime Minister defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to Decision No. 2156/QD-BTC dated November 15, 11 of the Minister of Finance defining the tasks, powers and organizational structure of the Departments and Offices of the General Department of Taxation;

Pursuant to Decision No. 2158/QD-BTC dated November 15, 11 of the Minister of Finance defining the functions, tasks, powers and organizational structure of the Information Technology Department under the General Department of Taxation;

Pursuant to Decision No. 1836/QD-BTC dated October 08, 10 of the Minister of Finance defining the tasks, powers and organizational structure of the Tax Department under the General Department of Taxation;

Pursuant to Decision 520/QD-BTC dated April 13, 4 of the Minister of Finance approving the plan to arrange, merge and merge Tax Sub-Departments of districts, towns and cities into Regional Tax Departments. areas under the Tax Departments of provinces and centrally run cities;

Pursuant to Decision No. 211/QD-TCT dated March 12, 3 of the General Director of Taxation, defining the functions, tasks and powers of the Departments and Offices of the Tax Department;

Pursuant to Decision No. 110/QD-BTC dated January 14, 01 of the Minister of Finance defining the functions, tasks, powers and organizational structure of Tax Sub-Departments of districts, towns and cities and Regional Tax Departments under the Tax Departments of provinces and cities;

Pursuant to Decision No. 245/QD-TCT dated March 25, 3 of the Director of the General Department of Taxation on defining the functions and tasks of the Teams under the Tax Department;

At the request of the Standing Team to deploy electronic invoices under Decision No. 1309/QD-TCT dated September 14, 9 of the General Director of Taxation.

DECISION:

Article 1. To promulgate together with this Decision the Electronic Invoice Management Process.

Article 2. This Decision takes effect from the date of signing and applies to tax authorities when deploying e-invoices in accordance with the provisions of the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78 2021/TT-BTC.

Article 3. Heads of departments and units under the General Department of Taxation; Director of Tax Departments of provinces and centrally run cities; Heads of Tax Sub-Departments of regions, districts, towns and cities directly under provinces and cities are responsible for the implementation of this Decision./.

PROCEDURE

ELECTRONIC BILLING MANAGEMENT
(Attached to Decision No: 1447/QD-TCT dated October 05, 10 of the General Department of Taxation)

Chapter I

GENERAL RULES

Article 1. Purpose

1. To prescribe the content and work steps of management and use of e-invoice information at tax authorities at all levels to ensure compliance with the law on e-invoices.

2. Applying information technology to support tax authorities at all levels in building databases, exploiting and managing e-invoice information in accordance with the law and meeting the requirements for reform of administrative procedures and modernize the tax sector.

3. Clearly define the responsibilities of organizations and individuals participating in the implementation of the process.

Article 2. Scope

1. This process prescribes the order and procedures for electronic invoice management by tax authorities and tax officials at all levels from receiving and processing user registration; receive, process, manage risks, check and exploit information on e-invoices uniformly throughout the tax industry.

2. E-invoices managed under this process are the types of invoices specified in Article 8 of Decree No. 123/2020/ND-CP expressed in the form of electronic data, including: value invoices sales invoices, e-invoices for the sale of public property, e-invoices for the sale of national reserve goods, documents printed, issued, used and managed such as invoices including delivery notes cum internal transportation, delivery notes sent to agents and other invoices.

Article 3. Subject of application

This process applies to: General Department of Taxation, Department of Taxation, Sub-Department of Taxation, Regional Tax Department (collectively referred to as Tax Department); tax authorities at all levels.

Article 4. Interpretation of terms and abbreviations

1. Explanation of words

a) "Leader of tax authorities" are the General Director, Deputy General Director, Director, Deputy Director, Director, Deputy Director of Sub-Department.

b) "In charge of" is the Director, Deputy Director, Director, Deputy Director, Chief of Office, Deputy Chief of Office, Head, Deputy Head of Department at the General Department of Taxation; Head, Deputy Head, Chief of Office, Deputy Chief of Office at Tax Department; Head of Department, Deputy Head of Department, Team Captain, Deputy Team Leader at Tax Sub-Department.

c) "Taxpayers" means an organization, enterprise, household or individual selling goods or providing services.

d) "Transmission organization" is an organization providing services on electronic invoices that signs a contract to provide the service of receiving, transmitting and storing invoice data with the General Department of Taxation.

NS) "Web portal of the General Department of Taxation on e-invoices for taxpayers" is a centralized access point on the Internet provided by the General Department of Taxation for taxpayers, tax authorities, transmission and reception organizations and other agencies, organizations and individuals to conduct transactions on e-invoices according to regulations. (hereinafter referred to as the Electronic Portal for short).

e) "E-invoice information management system of the General Department of Taxation" including application software, database and technical infrastructure to meet the requirements of receiving, processing, storing and exploiting e-invoice data as prescribed (hereinafter referred to as the e-invoice system for short). ).

g) “E-invoice data standard” is to specify the components containing the business data of electronic invoices and the method of transmission and reception with the tax authorities (hereinafter referred to as Data Standards for short).

h) “Units, organizations and individuals using e-invoice information” are businesses, economic organizations, business households and individuals who are sellers of goods and provide services; organizations and individuals who are buyers of goods and services; State management agencies, credit institutions, organizations providing e-invoice services have signed regulations on information exchange or signed contracts to provide services of receiving, transmitting and storing invoice data. with the General Department of Taxation (hereinafter referred to as the Information User).

i) "Account" is the name and password to log in to the Electronic Portal, the e-Invoice System issued by the tax authority.

k) “App User Account” is the account granted to use the functions on the Portal, the e-Invoice System.

l) “Account to connect, transmit and receive data” is an account granted to use the connection to transmit and receive data related to invoices between the General Department of Taxation and the directly connected organizations and enterprises.

m) “System Administrator Account” is an account authorized to register, change and cancel the system administrator role of the Portal, the e-Invoice System.

n) “Active Directory System” is a centralized user management system at the General Department of Taxation, used to grant and manage user-identified accounts of the General Department of Taxation (hereinafter referred to as the AD System for short).

o) “Tax ID status of taxpayers” is the operating status of the taxpayer, including: Status “00”: the taxpayer has been issued an MST; Status “01”: taxpayer stops working, has completed the procedure for invalidation of tax identification number; Status “02”: the taxpayer has transferred the tax authority to manage; Status “03”: the taxpayer stops working but has not completed the procedure for TIN deactivation; Status “04”: the taxpayer is active (applicable to business households and individuals without sufficient tax registration information); Status “05”: taxpayers temporarily stop operating or doing business; Status “06”: taxpayer does not operate at the registered address; Status “07”: taxpayers waiting for bankruptcy proceedings.

2. Abbreviated phrases

a) General Department of Taxation is abbreviated as TCT.

b) Taxpayer abbreviated as NNT.

c) Centralized tax management system abbreviated as TMS . system.

d) Application of NNT Information Analysis, abbreviated as TPR . system.

dd) Application to support monitoring of tax inspection results, abbreviated as SUPPORT system.

e) Application of Electronic Tax Service abbreviated as eTax system.

g) Tax code abbreviated as MST.

h) Electronic invoice is abbreviated as DTDT.

i) E-invoice with tax authority's code abbreviated as E-invoice has code.

k) E-invoices without tax authority's code abbreviated as Electronic contract without code.

l) Receive and return results abbreviated as TN&TKQ.

m) Information technology is abbreviated as IT.

n) Risk management abbreviated as Risk management.

o) User abbreviation is NSD.

p) Tax office abbreviated as CQT.

q) Database is abbreviated as Database.

r) Decree No. 123/2020/ND-CP dated October 19, 10 of the Government providing for invoices and documents abbreviated as: Decree No. 123/2020/ND-CP.

s) Circular No. 22/2020/TT-BTTTT dated September 07, 9 of the Ministry of Information and Communications stipulating technical requirements for digital signing software, digital signature checking software abbreviated as: Circular No. 22/2020/TT-BTTTT.

t) Circular No. 78/2021/TT-BTC dated September 17, 09 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 2021, 13, Decree No. 6/2019/ND- The Government's CP dated October 123, 2020 stipulates invoices and vouchers abbreviated as Circular No. 78/2021/TT-BTC.

u) Information Technology Department abbreviated as IT Department.

v) Large Corporate Tax Department abbreviated as DNL Tax Department.

x) Risk Management Board abbreviated as Risk Management Board.

y) Tax Administration Department of Small and Medium Enterprises, Business Households and Individuals, abbreviated as Department of State Enterprises.

Article 5. Subjects participating in the process

1. Department that receives registration information and e-invoice data: The department is assigned to receive registration information and e-invoice data under the DNL Tax Department; Department of Propaganda and Support for taxpayers under the Tax Department; Propaganda Team – Supporting taxpayers / Propaganda Team – Supporting taxpayers – Registration – Other revenue / Tax administration team (in case the Tax Department does not have a Propaganda and Support Team) under the Tax Department; The department receives and handles administrative procedures under the "One-stop shop" mechanism in a district-level area where there is no head office of the Regional Tax Department (hereinafter referred to as the Data Receipt Department).

2. E-invoice Risk Management Division: Risk Management Division under the General Department of Taxation; Department assigned to manage risk of e-invoices under the Tax Department of Large Enterprises; Departments of Inspection - Inspection under the Tax Department; Tax Departments, Teams and Tax Administration Teams of communes, wards/communes or wards (in case the Sub-Department of Tax does not have a tax inspection team and a tax administration team of communes, wards or unions). communes and wards) under the Tax Department (hereinafter referred to as the Risk Management Division). The head of the management agency assigns a department or a team to act as the focal point to generalize the risk management of e-invoices of the whole unit.

3. Department of Inspection - Inspection: Department of Tax Inspection - Inspection under the General Department of Taxation; Department assigned the task of Inspection - Inspection of the Tax Department of Large Enterprises under the General Department of Taxation; Departments of Inspection - Inspection under the Tax Department; Tax Departments, Teams and Tax Administration Teams of communes, wards/communes or wards (in case the Sub-Department of Tax does not have a tax inspection team and a tax administration team of communes, wards or unions). communes and wards) under the Tax Department (hereinafter referred to as the Economic Center Section).

4. Department for receiving and returning results: Administrative and clerical department; Propaganda – Support Department or other departments assigned by the Management Authority depending on the size and requirements to deal with the work; The department receives and handles administrative procedures under the "One-stop shop" mechanism at the district level where the regional Tax Department's head office is not located.

5. Department in charge of deploying e-invoices of Tax Department/Department of Tax: Department of Propaganda and Support for taxpayers under the Department of Taxation; Propaganda Team – Supporting taxpayers / Propaganda Team – Supporting taxpayers – Registration – Other revenue / Professional tax administration team (in case the Tax Department does not have a Propaganda and Support Team) under the Tax Department.

6. IT Department: IT Department under the General Department of Taxation; Information Technology Department under the Tax Department; Declaration Team - Tax Accountant - Informatics/Declaration Team - Tax Accountant - Informatics - Professionalism - Estimation - Legal/Tax Management Team under the Tax Department.

7. Other professional divisions involved in the process: Departments/Units under the General Department of Taxation, Divisions under the Department of Taxation, Departments/Teams under the relevant Tax Departments as assigned by the leaders of the international tax authorities.

Article 6. General principles applied on the Electronic Portal and the Electronic Invoice System

1. Method of electronic portal to receive information about taxpayers' e-invoice and send it to the management agency:

a) Receive directly on the e-Portal (for consumers who are subject to using e-invoices with code free of charge for services or e-invoices upon each arising, directly use e-invoice services on the e-portal) .

b) Receive directly from directly connected businesses/organizations (for directly connected businesses/organizations).

c) Receiving through a transmission and reception organization (for taxpayers not falling into the cases specified at Points a and b, Clause 1 of this Article).

2. Sequence of steps to compare information, content of information about e-invoice:

a) The sequence of steps to compare information:

- Collation step 1: The electronic portal automatically compares information about e-invoices (operating status of taxpayers, information of management agencies, data standards, digital signatures of taxpayers, validity of contracts for receipt and transmission of information). , store e-invoice data ...) and send a Notice to the taxpayer within 15 minutes from the date of receipt of the taxpayer's dossier. Particularly for e-invoices requesting the issuance of codes from the agency, the e-portal shall compare and respond within 5 minutes from the date of receipt of the e-invoice.

- Collating step 2: The e-invoice system continues to automatically compare the information within the database with information serving for comparison. For the contents of the e-invoice system that do not have enough information for automatic comparison, the tax officer shall compare according to the provisions of this process. The comparison results are sent to the taxpayer according to the provisions of this process.

b) Contents of comparative information:

– The detailed content of the collated information for each processing operation is specified in Chapter II of this Process.

- For authorized invoices, the comparison information about the authorization includes: Invoice model symbol, authorization invoice symbol, time limit for invoicing authorization, digital signature of the authorized party, status the activities of the authorized party, the tax identification number of the seller (the authorizing party) on the invoice made by the authorized party.

– For information on invoices sent through the transmitting and receiving organization, the comparative information about the transmitting and receiving organization includes: operation status, validity of digital signature.

3. Method of e-Gate sending notices to taxpayers:

a) For dossiers and notices sent by taxpayers to the agency directly on the Portal, the agency shall send a response notice via the account using the portal of the taxpayer and the email address of the taxpayer registered on Form No. /DKTD-HDDT.

b) For dossiers and notices sent by taxpayers to the agency through the transmitting and receiving organization, the agency shall send a response notice through the transmitting and receiving organization.

c) For dossiers, the notice that the taxpayer is an enterprise/organization directly connected to the agency, the agency shall send a notice of response directly to the taxpayer's system.

d) For notices that the Tax Authority actively sends to the taxpayer, the agency shall send it through the taxpayer's account using the Website and the taxpayer's email address registered on Form No. 01/DKTD-HDĐT.

4. Order of issuing electronic notices of management agencies about e-invoices to taxpayers:

a) For notices falling under the signing competence of heads of international agencies:

– The civil servant is assigned the task of preparing a draft notice to submit to the Head of the Department. In case the e-portal or e-invoice system automatically generates a notice, the civil servant is assigned the task of reviewing it before submitting it to the department manager.

– In case of agreeing with the draft notice submitted by the civil servant, in charge of the implementation department for approval, submit it to the Head of the international agency (or the person assigned or authorized by the head of the agency) to sign and promulgate.

– In case of agreeing with the draft notice submitted by the department head, the head of the international agency (or the person assigned or authorized by the head of the international agency) approves and signs the name on the notice.

- The civil servant assigned to do clerical work shall issue the document number and sign the official number on the notice on the same day the head of the agency (or the person assigned or authorized by the head of the agency) signs the notice.

– The electronic portal automatically sends notices to taxpayers within 15 minutes from the time when the civil servant assigned to do clerical work issues the document number and signs the agency's name, according to the method specified in Clause 3 of this Article.

The time for submission, approval and digital signature of civil servants, department heads, heads of international agencies (or persons assigned or authorized by heads of international agencies) is specified in Chapter II of this procedure for each type of information. newspaper.

b) For a notice that is not under the authority of the Head of the international agency to sign:

– Electronic portal or e-invoice system automatically generates notifications.

– The electronic portal automatically uses the signature on behalf of the General Department of Taxation to sign and automatically sends it to taxpayers by the method specified in Clause 3 of this Article.

5. Principle of data synchronization from operational application software (TMS, TTR, TPR, ETAX) to the Electronic Portal and E-Invoice System:

– Synchronized data is data that has been updated into the operating application software according to the relevant tax management process.

– Synchronization frequency: 2 times/day.

– Synchronization time:

+ 0 o'clock to 1 o'clock: Synchronize data for the first time of the day for data that has been entered into the operational application software from 12 to 24 hours of the previous day;

+ 12 o'clock to 13 o'clock: Synchronize data for the second time of the day for data that has been entered into the application software from 0:12 to XNUMX:XNUMX.

6. Principles of storing database and exploiting information about e-invoices:

– All data on e-invoice from taxpayers sent to the agency by the methods specified in Clause 1 of this Article shall be recorded as-is according to the information that taxpayers have made or declared.

– Notices about cancellation of e-invoice, explanation of e-invoice information of taxpayers and processing information of management agencies are saved according to the actual time of data generation, historical data is not deleted or canceled).

– When exploiting and looking up information about e-invoices on the e-portal and e-invoice system, the results will be displayed respectively according to the data usage authorization.

Chapter II

CONTENTS OF THE PROCESS

Section 1. MANAGEMENT OF REGISTRATION TO USE ELECTRONIC INVOICES

Article 7. Management of registration information for the use of e-invoices

1. Receive and process the taxpayer's declaration of registration/change of information on the use of e-invoices (Form No. 01/DKTD-HDĐT):

a) Compare step 1:

Within 15 minutes after receiving the Declaration Form No. 01/DKTD-HDĐT from the NNT, the portal automatically compares the information on the Form No. 01/DKTD-HDDT, including:

– Tax code must have an active status (status 00, 04).

– The management agency on the declaration of registration for the use of e-invoices is correct with the tax administration agency on the tax registration module of the TMS system.

– The criteria on Form No. 01/DKTD-HDĐT are in accordance with the Data Standard.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

In case the taxpayer sends the Declaration Form No. 01/DKTD-HDĐT via the transmitting organization, the portal automatically collates additional information for the transmitting organization according to the provisions of Point b, Clause 2, Article 6 of this process. .

Based on the comparison results, the e-Portal automatically generates a notice on the receipt/non-receipt of the registration declaration/change of information using the e-invoice (Form No. 01/TB-TNĐT), signs and sends it to the taxpayer according to method specified in Clause 3, Article 6 of this Procedure.

b) Compare step 2:

Within 01 working day from the date the Portal sends a notice on the receipt of Form No. 01/TB-TNĐT, the system of the contract automatically compares the information on the Form No. 01/DKTD-HDĐT, including including:

- The taxpayer is not in the case of stopping using e-invoices.

– The taxpayer can only register one of two forms of e-invoice: “With code of CQT” or “Without of code of CQT”.

– The taxpayer who registers the method of sending data and transferring data of the e-invoice must match the selected invoice form.

– The taxpayer who registers to use e-invoices “with code of the agency” and chooses the form of sending data as “use of e-invoices with code without paying for services” must satisfy the conditions specified in Clause 1 of this Article. 14 Decree No. 123/2020/ND-CP.

- The taxpayer registers the type of invoice to be used as "Value Added Invoice", then the VAT calculation method registered by the taxpayer on the tax registration module must be the deduction method.

- The taxpayer who is a business household must have information about the business registration certificate on the tax registration module.

Based on the comparison result in step 2, the e-invoice system automatically generates a notice of acceptance/disapproval of registration/change of information using e-invoice (Form No. 01/TB-DKĐT).

c) Issue notice Form No. 01/TB-DKĐT to taxpayers:

Within 01 working day from the date of sending the notice Form No. 01/TB-TNĐT to the taxpayer, according to the provisions of Point a, Clause 4, Article 6 of this Process, the civil servant, in charge of the data receiving department, The head of the agency (or the person assigned or authorized by the head of the agency), the civil servant assigned to do the clerical work, issues the notice Form No. 01/TB-DKĐT, the system automatically sends the notice to the taxpayer. .

In case of accepting registration/change of e-invoice user information, the e-invoice system automatically creates an account, decentralizes authority according to the provisions of Section 5 of this Procedure and sends information about the account via the taxpayer's email address registered on Form No. 01/DKTD-HDĐT.

2. Receiving and processing the declaration of change of information on the use of e-invoices in case of authorization/receipt of authorization to establish e-invoice:

a) Compare step 1:

Within 15 minutes from the date of receipt of the Declaration of change of information on the use of e-invoices with content on authorization/receipt of invoicing authorization (items 5, 6, Form No. 01/DKTD-HDĐT), the electronic portal automatically The act of comparing NNT's registration information includes:

– Tax code must have an active status (status 00, 04).

– The management agency on the declaration of registration for the use of e-invoices is correct with the tax administration agency on the tax registration module of the TMS system.

– The criteria on Form No. 01/DKTD-HDĐT are in accordance with the Data Standard.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

In case the taxpayer submits the registration for change of information on the use of e-invoices through the sending and receiving organization, the portal automatically compares additional information for the transmitting and receiving organization according to the provisions of Point b, Clause 2, Article 6 of the Process.

Based on the comparison results, the e-Portal automatically generates a notice on the receipt/non-receipt of the declaration of change of information using the e-invoice (Form No. 01/TB-TNĐT), signed on behalf of the General Department of Taxation and sent to the General Department of Taxation. taxpayers according to the method in Clause 3, Article 6 of the Process.

b) Compare step 2:

Within 01 working day from the date the Portal sends a notice Form No. 01/TB-TNĐT to the authorizing party/receiving party (depending on which party sends the declaration Form No. 01/DKTD-HDĐT to later), the e-invoice system automatically compares the contents of the declaration form No. 01/DKTD-HDĐT of the authorizing party and the authorized party, including:

– The taxpayer has received a notice of acceptance from the Administration for the previous declarations of registration/change of information using e-invoices.

- The taxpayer is not in the case of stopping using e-invoices.

– Information on registration of authorization declared by the authorizing party and the authorized party on the declaration Form No. 01/DKTD-HDĐT must be consistent.

Based on the comparison results in step 2, the e-invoice system automatically generates a notice of acceptance/disapproval of the authorization/receipt of authorization (Form No. 01/TB-DKĐT).

c) Issue notice Form No. 01/TB-DKĐT to taxpayers:

Within 01 working day from the date the Portal sends the notice Form No. 01/TB-TNĐT to the authorizing party/receiving party (depending on which party sends the declaration Form No. 01/DKTD-HDĐT to later), according to the provisions of Point a, Clause 4, Article 6 of this Process, civil servants, in charge of the data receiving department, the head of the agency (or the person assigned or authorized by the head of the agency), the civil servant is assigned to do clerical work to issue notices Form No. 01/TB-DKĐT, the system of contracts automatically sends notices to taxpayers.

Article 8. Information management to support the control of registration for use of e-invoices

1. Update information of taxpayers who stop using e-invoices:

a) Update information to stop using e-invoices in case taxpayers receive a notice from the management agency about stopping use of e-invoices to enforce tax arrears under the provisions of point d, clause 1, Article 16 of Decree No. 123/2020/ND -CP:

The e-invoice system automatically synchronizes from the TMS system the following information: tax identification number, taxpayer's name, enforcement decision number, decision date, issued by the agency, effective date of decision, and expiration date of the decision. force, etc., as prescribed in Clause 5, Article 6 of this Process.

For decisions on enforcement of tax administrative decisions by stopping the use of invoices and notices to stop using invoices that have been issued and are still valid at the time of starting the implementation of the E-Invoice System. : The General Department of Taxation will implement the solution to convert valid decisions to the e-invoice system when applying e-invoices.

b) Update information of taxpayers stopping using e-invoices in case taxpayers terminate their tax identification numbers; CQT verifies and notices not working at the registered address; The taxpayer shall notify the competent state management agency of business suspension as prescribed at Points a, b, c, Clause 1, Article 16 of Decree No. 123/2020/ND-CP:

The e-invoice system automatically synchronizes from the TMS system with information about changes in the operating status of the taxpayer, the date of change on the file (if any), the date of change on the system, the reason for the change in code status according to specified in Clause 5, Article 6 of this Process.

c) Update information that taxpayers stop using e-invoices according to the provisions of Points dd, e, g, Clause 1, Article 16 of Decree No. 123/2020/ND-CP in the following cases:

- In case there is an act of using e-invoices to sell smuggled goods, banned goods, counterfeit goods or goods infringing upon intellectual property rights, which are detected and notified by the competent authority;

- In case there is an act of making e-invoices for the purpose of short selling goods or providing services to appropriate money from organizations or individuals, which is detected and notified by the competent authority;

– In case the business registration agency or competent state agency requests the enterprise to suspend its conditional business or lines of business when it detects that the enterprise does not fully meet the business conditions as prescribed by law. the law.

When receiving documents from relevant agencies about the above cases, the management agency's leaders assign the department to handle documents according to tax management processes. Document processing results are updated on the relevant application software and synchronized to the e-invoice system according to the provisions of Clause 5, Article 6 of this procedure in case the processing results require the user to stop using the e-invoice. . In case there is no supporting process and application software, the civil servant of the word processing department updates the results and is in charge of the document processing department to approve the results of updating information. on the e-invoice system within the same day.

2. Update information that taxpayers continue to use invoices as prescribed in Clause 3, Article 16 of Decree No. 123/2020/ND-CP:

a) Update information that taxpayers are allowed to continue using e-invoices after receiving a notice/decision of the management authority on the continuation of the use of e-invoices for taxpayers with a notice of the agency of stopping the use of e-invoices for enforcement Tax debt as prescribed in Clause 3, Article 16 of Decree No. 123/2020/ND-CP:

The e-invoice system automatically synchronizes information from the TMS system about the invoice's continued validity according to the provisions of Clause 5, Article 6 of this Process.

b) Update information taxpayers are allowed to continue using e-invoices after taxpayers notify the tax authority of the continuation of business or have their tax identification numbers restored by the tax authority:

The e-invoice system synchronizes from the TMS system with information about changes in the taxpayer's operating status, the date of change on the dossier (if any), the date of change on the system, the reason for the change in tax code status according to regulations. specified in Clause 5, Article 6 of the Process.

c) Update information of taxpayers continuing to use invoices after receiving notices from relevant authorities when receiving documents from relevant agencies about cases of continued use of invoices:

The management agency's leaders assign the document processing department according to tax management processes. The processing results on continued use of invoices that have been updated on the relevant application software are synchronized to the e-Invoice System according to the provisions of Clause 5, Article 6 of this Process. In case there is no supporting process and application software, the civil servant of the word processing department updates the results and is in charge of the document processing department to approve the results of updating information. on the e-invoice system within the same day.

3. Update information for comparison about taxpayers eligible to use e-invoices with code free of charge for services as prescribed in Clause 1, Article 14 of Decree No. 123/2020/ND-CP:

a) List of difficult socio-economic areas:

Within 01 working day from the date of receipt of information on regulations on socio-economic difficult areas, especially difficult areas, civil servants under the Department of State Enterprises shall update the list of socio-economic areas directly. difficulties, especially difficulties on the e-invoice system, including information: area code, location name, effective time, document number, document date, issuing agency, abstract. Leaders of the Department of SOEs made approvals directly on the e-Invoice System within the same day.

b) List of small and medium-sized enterprises at the request of the People's Committee of the province or centrally run city to send to the Ministry of Finance:

Within 01 working day from the date of receipt of information on the list of small and medium-sized enterprises allowed to use e-invoices without paying for services approved by the competent authority at the request of the Provincial People's Committee , city directly under the central government, civil servants of the data-receiving department update information on the e-invoice system (including MST, name of taxpayer, effective time, document number, document date, issuing agency, excerpt). weak, ...), in charge of the data receiving department approving the results of information updates.

4. Reviewing and notifying taxpayers that the time limit for using e-invoices with code no-collection has expired (Form No. 01/TB-KTT):

From the 10th to the 15th of every month, the e-invoice system automatically compares and generates a notice Form No. 01/TB-KTT about the expiration of the time of using the e-invoice with the no-collection code after 3 months.

Within 02 working days from the date the e-invoice system automatically generates a notice Form No. 01/TB-KTT, civil servant, in charge of the data receiving department, the head of the agency (or the person assigned by the head of the agency) , authorization), civil servants assigned to do clerical work shall issue notices according to the order specified at Point a, Clause 4, Article 6 of this Process. The e-invoice system automatically sends notices to taxpayers.

Section 2. RECEIVING, PROCESSING ELECTRONIC INVOICE DATA

Article 9. Receipt, processing and issuance of tax authority's code for e-invoices with code

1. Compare step 1:

Within 05 minutes from the time the e-Portal receives the e-invoice requesting the issuance of a code from the taxpayer (excluding the e-invoice which is generated each time according to the provisions of Article 12 of this Procedure), the e-invoice system automatically compares information, including:

– Tax code must have an active status (status 00, 02, 04).

- The items on the invoice are in accordance with the Data Standard.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

- Invoice type is consistent with the taxpayer's information registered on Form No. 01/DKTD-HDĐT.

– The invoice number is unique in an invoice symbol of the taxpayer.

- The taxpayer is not in the case of stopping using e-invoices.

– The e-invoice has a time of making in accordance with the form of application of the e-invoice according to the user registration of the taxpayer or the notices sent by the international authority to the taxpayer.

– In case the taxpayer sends the e-invoice through the transmitting and receiving organization, the e-invoice system automatically collates additional information for the transmitting and receiving organization according to the provisions of Point b, Clause 2, Article 6 of the Process.

– In case the taxpayer authorizes the invoice, the e-invoice system automatically compares additional information for the authorized invoice according to the provisions of Point b, Clause 2, Article 6 of the Process.

- In case the invoice requested for a code is a replacement invoice, the status of the replaced invoice must ensure: it has not been canceled, has not been replaced, has not been adjusted and is not an adjusted invoice.

- If the invoice requested for a code is an adjusted invoice, the status of the adjusted invoice must ensure that it has not been canceled or replaced.

2. Issuing codes for e-invoices:

In case the e-invoice ensures the information specified in Clause 1 of this Article, the e-invoice system will issue an invoice code, sign the number on behalf of the General Department of Taxation and send it to the taxpayer within 05 minutes from the time of receipt. The e-invoice requests the issuance of codes according to the method specified in Clause 3, Article 6 of the Process.

In case the e-invoice does not provide the information specified in Clause 1 of this Article, the e-invoice system automatically generates a notice of the e-invoice data check result (Form No. 01/TB-KTDL), signed on behalf of the General Department of Taxation and sent to the General Department of Taxation. taxpayer according to the method specified in Clause 3, Article 6 of the Process.

3. Compare step 2:

Periodically from the 01st to the 10th of every month, based on the data on the NNT invoices that have been issued codes, the information has been updated in the process of managing e-invoices, the e-invoice system continues to automatically compare the invoices. information as prescribed in Clause 1 of this Article. The comparison result is the basis for the customs authority to request the taxpayer to explain the invoice according to the provisions of Clause 1, Article 19 of this Process.

Article 10. Receipt and processing of e-invoices without a transfer code by the method of transferring full invoice contents as prescribed at Point a2, Clause 3, Article 22 of Decree No. 123/2020/ND-CP

1. Compare step 1:

Within 15 minutes since receiving the e-invoice data packet without the customer's code, the e-portal automatically compares the information of the customer's data packet, including:

– Tax code of taxpayers must have an active status (status 00, 02, 04).

- The items on the invoice are in accordance with the Data Standard.

- The taxpayer is not in the case of stopping using e-invoices.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

– In case the taxpayer sends the e-invoice through the transmitting and receiving organization, the e-invoice system automatically collates additional information for the transmitting and receiving organization according to the provisions of Point b, Clause 2, Article 6 of the Process.

– In case the connecting enterprise/organization sends data directly to the CQT, the MST status of the directly connected enterprise/organization must be active (00, 04).

– The number of invoices in the data package must match the number of invoices in the general information of the e-invoice data package.

Based on the results of comparing the above information, the e-invoice system automatically generates a notice Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation and sends it to taxpayers by the method specified in Clause 3, Article 6 of this process. .

2. Compare step 2:

Periodically from the 01st to the 10th of every month, based on the data of invoices sent by taxpayers to the Administration, the information has been updated in the process of managing e-invoices, the e-invoice system continues to automatically compare the invoices. information specified in Clause 1 of this Article. In addition, the e-invoice system automatically collates the following additional information:

– Invoice number is unique in the same set of “MST, model number, invoice symbol” on the system.

- Invoices have the time of making in accordance with the form of application of e-invoices according to the user registration of the taxpayer or the notices of the agency.

– In case the taxpayer authorizes the invoice, the e-invoice system automatically compares additional information for the authorized invoice according to the provisions of Point b, Clause 2, Article 6 of the Process.

– In the case of a replacement invoice, the status of the replaced invoice must be compared to ensure that it has not been canceled, has not been replaced, has not been adjusted and is not an adjusted invoice.

– In the case of an adjusted invoice, the status of the adjusted invoice must be compared to ensure that it has not been canceled, has not been replaced.

The comparison result is the basis for the customs authority to request the taxpayer to explain the invoice according to the provisions of Clause 1, Article 19 of the Process.

Article 11. Receipt and processing of invoice data without a transfer code by the method of transferring electronic invoice data according to the summary table of invoice data according to the provisions of Point a.1, Clause 3, Article 22 of Decree No. 123 2020/ND-CP

1. Compare step 1:

Within 15 minutes since receiving the unencrypted e-invoice data package according to the summary table of the taxpayer, the electronic portal automatically compares the information of the customer's data package including:

– Tax code of taxpayers must have an active status (status 00, 02, 04).

– The indicators on the summary table are in accordance with the Data Standard.

- The taxpayer is not in the case of stopping using e-invoices.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

– In case the taxpayer sends the e-invoice through the transmitting and receiving organization, the e-invoice system automatically collates additional information for the transmitting and receiving organization according to the provisions of Point b, Clause 2, Article 6 of the Process.

– In case the connecting enterprise/organization sends data directly to the CQT, the MST status of the directly connected enterprise/organization must be active (00, 04).

– The number of pivot tables in the data package must match the number of pivot tables in the general information of the e-invoice data package.

Based on the results of comparing the above information, the e-invoice system automatically generates a notice Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation and sends it to taxpayers according to the method specified in Clause 3, Article 6 of the Process.

2. Compare step 2:

Periodically from the 01st to the 10th of every month, based on the data of NNT invoices sent to the CQT, the information has been updated in the process of managing e-invoices, the e-invoice system continues to automatically compare. the information specified in Clause 1 of this Article. In addition, the e-invoice system automatically collates the following additional information:

– The data period of the summary table with the deadline for submitting the value-added tax declaration.

– Invoice number is unique in the same set of “MST, model number, invoice symbol” on the system.

- Invoices have the time of making in accordance with the form of application of e-invoices according to the user registration of the taxpayer or the notices of the agency.

– In the case of a replacement invoice, the status of the replaced invoice must be compared to ensure that it has not been canceled, has not been replaced, has not been adjusted and is not an adjusted invoice.

– In the case of an adjusted invoice, the status of the adjusted invoice must be compared to ensure that it has not been canceled, has not been replaced.

The comparison result is the basis for the customs authority to request the taxpayer to explain the invoice according to the provisions of Clause 1, Article 19 of the Process.

Article 12. Receive, process and issue codes for e-invoices according to each time they are generated according to the provisions of Clause 2, Article 13 of Decree No. 123/2020/ND-CP

1. Receipt of request for issuance of e-invoice with code according to each time it is generated (Form No. 06/DN-PSĐT):

a) Receive the request for issuance of an e-invoice with code according to Form No. 06/DN-PSĐT by electronic method in case the taxpayer already has a digital signature or an account using the e-portal:

The electronic portal to receive the request for issuance of an e-invoice with a code made by the taxpayer and sent by the methods specified in Clause 1, Article 6 of this Process.

Within 15 minutes after receiving the request for issuance of an e-invoice with a code, the portal automatically compares the information and generates and sends a notice (Form No. 01/TB-KTDL) according to the method specified in Clause 3 of this Article 6 This procedure.

Civil servants of the Data Receiving Department directly receive documents related to the request for issuance of e-invoices with the taxpayer's code according to documents regulating the issuance of invoices each time they arise (such as economic contracts, acceptance minutes, liquidation minutes, etc.).

b) Receive the request for issuance of an e-invoice with code from the agency according to Form No. 06/DN-PSĐT in case the taxpayer does not have a digital signature and an account using the Portal:

Civil servants of the Data Receipt Division receive the request Form No. 06/DN-PSĐT, a paper copy with signature and seal (if any) of the taxpayer and related documents according to documents regulating the issuance of invoices. according to each arising time (such as economic contracts, minutes of acceptance, minutes of liquidation, ...).

2. Compare and guide taxpayers to complete the application for invoices with CQT code according to the time of arising:

Within 01 working day from the date of receipt of the application file for an invoice with the code according to the time of arising, the civil servant of the Data Receiving Department shall compare and guide the taxpayer to ensure:

– The taxpayer sends the request for an invoice with the correct code to the right agency.

– NNT's MST status is different from 06.

– The taxpayer is allowed to use the e-invoice with a code according to each time it is generated according to the provisions of Clause 2, Article 13 of Decree No. 123/2020/ND-CP.

– The information on the identity card/citizen identification card/passport of the bill recipient matches the information on Form No. 06/DN-PSĐT.

- Instruct taxpayers to register additional documents for issuance of MST in accordance with the law in case taxpayers do not have MST.

– For the case where taxpayers are being coerced to enforce tax administrative decisions by stopping the use of invoices, the data-receiving department compares more records of the Debt Management Department and enforces tax debt to transfer to the taxpayer. .

When the taxpayer's dossier meets the above-mentioned contents, the civil servant of the Data-receiving Department shall guide the taxpayer to carry out tax declaration and payment procedures as prescribed. The data-receiving department transfers the tax return to the tax return processing department (unless the taxpayer has submitted the tax return electronically).

3. Submit and approve the application file for invoice with CQT code according to the time of arising:

When taxpayers add tax payment vouchers, right within working days, civil servants of the Data Receipt Department compare the information of tax payment documents to ensure that they match the correct tax type and tax amount that taxpayers must pay according to regulations. In case taxpayers do not pay taxes electronically and receive paper documents, civil servants of the Data Receipt Section shall archive a photocopy of tax payment receipts into the state budget after comparing them with the originals kept by taxpayers.

Within 01 working day from the date the taxpayer completes the tax payment documents, the civil servant of the data receiving department shall submit the application file for an e-invoice with the code to the head of the department for approval. In charge of the Department to review and submit to the Head of the internationalization agency (or the person assigned or authorized by the Head of the internationalization agency) to approve the application for issuance of invoices with codes according to the time of arising. The head of the international agency (or the person assigned or authorized by the head of the international agency) approves the request for issuance of an e-invoice with a code according to each arising. Civil servants of the Data Receipt Department issue codes for taxpayers' records and issue accounts for taxpayers to use to issue invoices directly on the Portal (in case the taxpayer does not have an account to use the Portal). The account and profile code are sent to the email address or text message of the taxpayer registered on Form No. 06/DN-PSĐT.

In case the tax payment voucher is invalid, within 01 working day after receiving the taxpayer's dossier, the civil servant of the data-receiving department shall make a notice of feedback on the application file for an e-invoice with code. according to each arising time, according to Form No. 01-1/QTr-HDĐT, clearly stating the reason for not accepting the application, transfer to the Head of the Approval Department. In charge of the Department to review, approve and submit to the head of the agency or the person authorized to sign and issue the notice Form No. 01-1/QTr-HDĐT. The head of the agency (or the person assigned or authorized by the head of the agency) approves and signs the notice using Form No. 01-1/QTr-HDĐT. Civil servants assigned to do clerical work shall issue notices Form No. 01-1/QTr-HDĐT. Civil servants of the Data Receiving Department send a notice to the taxpayer (send a paper copy in case the taxpayer submits a paper copy, the e-invoice system automatically sends it to the taxpayer in the case of an electronic submission).

4. Receive and process e-invoices with codes according to each time they arise:

The taxpayer uses the account on the Portal to create an e-invoice with a code according to each arising.

No later than the first hour of the next working day after the taxpayer sends the e-invoice, the data-receiving department compares the information of the electronic invoice requesting the issuance of a code with the application file for the invoice with the code according to each time it is generated. In case the information matches, the data receiving department will confirm it so that the e-invoice system automatically issues the code according to the provisions of Article 9 of this procedure. In case the information does not match, the data receiving department shall make a notice according to Form No. 01-1/QTr-HDĐT according to the provisions of Clause 3 of this Article and send it to the taxpayer.

Article 13. Receipt and processing of notices of electronic invoices with errors according to Form No. 04/SS-HDDT for taxpayers who send data to tax authorities by means of transferring full contents of each invoice

1. Compare step 1:

Within 15 minutes from the date of receipt of the data package notifying the e-invoice with errors (Form 04/SS-HDĐT) from the taxpayer as prescribed in Article 19 of Decree No. 123/2020/ND-CP and Article 7 of this Circular. Circular No. 78/2021/TT-BTC, Electronic portal automatically compares NNT's data package including:

– Tax code must be in the following states (00, 02, 03, 04, 05).

– The above indicators are correct with the Data Standard.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

– The number of e-mail messages with errors in the data packet must match the number of e-invoice messages with errors in the general information of the data package.

– In case the taxpayer sends the e-invoice through the directly connected enterprise/organization, the e-invoice system automatically compares the MST status of the directly connected enterprise/organization (00, 04).

– In case the taxpayer sends the e-invoice through the transmitting and receiving organization, the e-invoice system automatically collates additional information for the transmitting and receiving organization according to the provisions of Point b, Clause 2, Article 6 of the Process.

Based on the comparison results, the Portal creates a notice Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation and sends it to taxpayers by the method specified in Clause 3, Article 6 of the Process.

2. Compare step 2:

Within 01 working day from the date of sending the notice of receipt of the notice of e-invoice with errors according to the notice Form No. 01/TB-KTDL, the e-invoice system automatically compares the existence of each invoice in the notice. Report the e-invoice with errors sent by the taxpayer. For the taxpayer's explanation for the agency's notice, compare the existence of the agency's notice.

Based on the comparison results, the e-Portal generates a notice on the receipt and handling of the error in the e-invoice (Form No. 01/TB-SSĐT).

3. Issuing a notice on the handling of the error in the e-invoice (Form No. 01/TB-SSĐT) to the taxpayer:

Within 01 working day from the date of sending the notice of receipt of notice of e-invoice with errors according to the notice Form No. 01/TB-KTDL, the civil servant, in charge of the Economic Center Department, the Head of the Administration (or the authorized person) Heads of international agencies assign and authorize), civil servants assigned to do clerical work shall issue notices (Form No. 01/TB-SSĐT) according to the provisions of Point a, Clause 4, Article 6 of the Process.

The e-invoice system automatically sends a signed notice Form No. 01/TB-SSĐT to the taxpayer according to the provisions of Clause 3, Article 6 of the Process.

Information about e-invoices on Form No. 04/SS-HDĐT and Form No. 01/TB-SSĐT is also the basis for the Economic Information Section to consider and issue a notice using Form No. 01/TB-RSDT as prescribed in Article 19 of this Law. XNUMX Process of controlling invoice information.

Article 14. Handling of e-invoices in the transitional period – Receiving data declarations of invoices and documents of sold goods and services made according to Form No. 03/DL-HDDT

1. Compare step 1:

a) For taxpayers who already have an account to use the electronic tax declaration service:

Within 15 minutes after receiving the data package The declaration of data of invoices and documents for sold goods and services (Form No. 03/DL-HDDT) of the taxpayer according to the provisions of Article 60 of Decree No. 123/ 2020/ND-CP, eTax application automatically compares the following information:

– Tax code must have an active status of the following states (00, 04).

– Taxpayers who have not yet deployed e-invoices as prescribed in Decree No. 123/2020/ND-CP.

– The criteria on the declaration are in accordance with the Data Standard.

– Digital signature of the taxpayer in accordance with the regulations of the Ministry of Information and Communications.

- Compare the general information of the declaration to ensure the validity of the period type and status of the declaration.

– In case the taxpayer sends the e-invoice through the Electronic Tax Service Provider Team, the eTax system will automatically collate additional information for the transmitting organization according to the provisions of Point b, Clause 2, Article 6 of the Process.

b) For taxpayers who do not have an account to use the electronic tax declaration service:

The Revenue & Accounts Department will receive and compare preliminary information to ensure the validity of the invoice data declaration, documents of goods and services sold according to Form No. 03/DL-HDDT of the taxpayer as soon as it is received. declarations of taxpayers include:

– The declaration is made according to Form No. 03/DL-HDDT as prescribed in Article 60 of Decree No. 123/2020/ND-CP.

– Tax code must have an active status (status 00, 04).

– Taxpayers who have not yet deployed e-invoices as prescribed in Decree No. 123/2020/ND-CP.

2. Make a notice of data comparison results of the data declaration of invoices, documents of goods and services sold, sign and send to taxpayers:

a) For taxpayers who already have an account to use the electronic tax declaration service:

Based on the comparison results, the Electronic Tax Service Application (eTax) creates a notice Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation and sends it to taxpayers by the method specified in Clause 3, Article 6. at the same time, synchronize the declaration data to the e-invoice system according to the provisions of Clause 5, Article 6 of the Process.

b) For taxpayers who do not have an account to use the electronic tax declaration service:

The TN&A Department prepares a notice of data comparison results of the data declaration of invoices and documents for sold goods and services, signs it and sends it to taxpayers according to Form No. 01/TB-KTDL within 02 working days. from the date of receipt of the taxpayer's declaration, and at the same time transfer the declaration to the Data Receiving Department in case the declaration made according to Form No. 03/DL-HDDT meets the requirements at Point b, Clause 1 of this Article.

The data-receiving department enters the declaration into the e-invoice system within 05 days from the date of receipt of the declaration from the Department of Natural Resources and Economic Affairs.

3. Compare step 2:

Periodically from the 01st to the 10th of every month, the e-invoice system continues to automatically compare the information specified in Clause 1 of this Article. In addition, the e-invoice system automatically collates the following additional information:

– The taxpayer is not in the case of stopping using invoices.

– Compare invoice numbers that are unique in the same set of “MST, model number, invoice symbol”.

The comparison result is the basis for the customs authority to request the taxpayer to explain the invoice according to the provisions of Clause 1, Article 19 of the Process.

Section 3. MANAGEMENT AND SUPPLYING INFORMATION ON E-INVOICES TO RELATED ORGANIZATIONS AND PERSONS

Article 15. Management of directly connected organizations/enterprises

1. Receiving and processing registration documents of directly connected enterprises/organizations:

a) Receipt and preliminary review of registration dossiers:

After receiving the dossier (the request for direct connection of the enterprise/organization and related documents), within 03 working days, the DNL Tax Department will preliminarily review the completeness and validity. of the file, review the conditions on the number of use invoices and the list of subsidiaries (if any) and update the status of receiving the application for direct connection of the enterprise/organization on the System. electronic contract system.

In case the business/organization is not eligible to connect directly with the CQT, the DNL Tax Department will reply in writing not to approve the registration and send it to the business/organization to connect directly and update the status. refuse the direct connection of enterprises/organizations on the e-invoice system.

In case an enterprise/organization is eligible for direct connection, the DNL Tax Department will transfer the list to the IT Department to organize the connection, test the system, and notify the General Department of Taxation as the IT Department that the business /Organize the unified connection of the content of connection and system testing.

b) Connecting and testing the system:

Within 10 working days, the IT Department organizes to connect and test the system with enterprises/organizations that register for direct connection. Technical connection results are recorded in minutes.

After completing the technical connection, the IT Department notifies the DNL Tax Department of the results.

c) Reply to the text about direct connection for directly connected businesses/organizations:

On the basis of the technical connection results of the IT Department, within 02 working days, the DNL Tax Department will send a written reply to the direct connection enterprise/organization (approval/disapproval) and sends it to the application. taste.

In case enterprises/organizations are accepted by the CQT to connect directly, the DNL Tax Department will transfer the document to the IT Department to issue an account to connect, transmit and receive data for the unit/organization according to the provisions of Section 5. XNUMX Process. The IT department of TCT updates the list of businesses/organizations directly connected on the e-Invoice System.

2. Receiving and processing dossiers of information change of directly connected enterprises/organizations:

a) Receive and preliminary review dossiers of information change of enterprises/organizations directly connected:

After receiving the application for change of information of the directly connected enterprise/organization (the written request for information change and the attached documents), within 02 working days, the DNL Tax Department preliminary review of the completeness and validity of the dossier.

In case the dossier is incomplete and invalid, the DNL Tax Department proposes the directly connected enterprise/organization to request additional documents within 05 working days. Past the above time limit, if the directly connected enterprise/organization does not add documents, the DNL Tax Department shall reply in writing not to accept the change and send it to the unit.

If the application is complete and valid, the DNL Tax Department will take the next step.

b) Review and process information change records of businesses/organizations directly connected:

In case the changed contents do not affect the connection such as changing the list of transmission and reception subsidiaries, the DNL Tax Department will update it on the e-invoice system.

In case the changed content is related to the technical infrastructure of the directly connected enterprise/organization, within 01 working day, the DNL Tax Department will transfer the list to the IT Department. Within 02 working days, the IT Department will review the technical changes, assess the impact, and coordinate with the directly connected enterprises/organizations to agree on the plan and implement the technical infrastructure connection. technical, test the ability to receive, transmit, store invoice data (if necessary). Technical connection results are recorded in minutes.

After completing the technical connection, the IT Department notifies the results to the DNL Tax Department to reply in writing about the unit's approval of the change.

3. Handling disconnection of directly connected businesses/organizations:

After receiving the application for disconnection from the directly connected enterprise/organization (the written request for information change and the attached documents), within 02 working days, the DNL Tax Department will review preliminary check the completeness and validity of the dossier and transfer the list to the IT Department.

Within 03 working days, the IT Department will coordinate with the directly connected enterprises/organizations to make a record of verification of the e-invoice data transmitted and received with the General Department of Taxation: the number of invoices and notifications sent to the General Department of Taxation. CQT; the number of outstanding invoices, the date of disconnection, etc.

After completing the disconnection, the IT Department will notify the DNL Tax Department of the results to reply in writing about the approval of the disconnection and send it to the unit.

Article 16. Management and provision of information to organizations providing e-invoice services

1. Receipt of request for public posting of information from the e-invoice solution provider:

a) The Department of Information Technology submits to the leaders of the Corporation the plan, the plan and publicly announces on the portal of the General Department of Taxation on the receipt of the request for public posting of information from the e-invoice solution provider.

b) Within 10 days from the date of receipt of the request of the organization, the Department of Information Technology evaluates the application according to the provisions of Clause 1, Article 10 of Circular No. 78/2021/TT-BTC and submits it to the General Department for approval. assessment results to publicly post documents describing the organization's services and commitments on the website of the General Department of Taxation for organizations that fully meet the criteria. In case the organization does not fully meet the criteria, the Information Technology Department shall submit the General Department to send a document to the organization clearly stating the reason.

с) In the course of operation, in case of detecting that the organization provides services in contravention of regulations, the Information Technology Department shall submit to the General Department a written notice to the organization and destroy the organization's public information on the Portal.

2. Management of transmission and reception organizations:

a) Receive request for signing of contract to connect, receive and transmit e-invoice data with the agency.

a1) The IT Department submits the plan and plan to the Head of the General Department of Taxation and makes a public announcement on the website of the General Department of Taxation on the receipt of requests for signing a contract to connect, receive and transmit e-invoice data with the General Department of Taxation. CQT.

a2) Within 3 working days from the date of receipt of the request of the Organization, the Information Technology Department shall preliminarily review the dossiers to prove that they are satisfied according to the provisions of Clause 2, Article 10 of Circular No. 78/2021/TT- Institutional BTC. In case the organization's application file is not enough according to the criteria specified in Clause 2, Article 10 of Circular No. 78/2021/TT-BTC, the Information Technology Department proposes to organize additional dossiers within 05 working days. . Past the above time limit, if the transmitting and receiving organization does not add documents, the Information Technology Department shall submit to the leaders of the Corporation for approval the document sent to the transmitting and receiving organization, clearly stating the reason.

a3) Within 10 days from the date of receipt of the request of the organization with all supporting documents, the Information Technology Department shall evaluate the application according to the provisions of Clause 2, Article 10 of Circular No. 78/2021/TT-BTC, consult the Departments/Units (if necessary) and submit to the General Department for approval the evaluation results to send a written request to organize the coordination of connection and technical testing for organizations that fully meet the requirements. criteria. In case the organization does not fully meet the criteria, the IT Department submits the General Department's leaders to send a document to the organization clearly stating the reason.

a4) Coordination of connection and technical testing

Within 07 working days from the date the General Department of Taxation sends a written request to organize the connection and technical testing, the IT Department will coordinate with the organization to unify the plan, implement the connection and test the technique. either remotely or in person at the organization's headquarters. Technical connection results are recorded in minutes. In case the connection and technical test results are unsuccessful, the IT Department submits the General Department's leaders to send a document to the organization stating the reason.

a5) Based on the results of the evaluation of dossiers that satisfy the regulations and the results of successful technical connection and testing, the IT Department shall coordinate with the organization to draft a contract to provide receiving, transmitting and storing services. e-invoice data (including the conditions for entrusting the provision of e-invoice services with a non-collection code on the e-Portal, the conditions for authorizing the issuance of e-invoice codes in case the code-issuing system of the agency has problems (if any)) .

a6) Within 02 working days, IT Department collects opinions from relevant departments/units on the draft contract. Based on the opinion of the Department/Unit, within 01 working day, the IT Department will finalize the contract (if necessary) and submit it to the Head of the Corporation to sign a contract with the organization on the provision of receiving services. transmission and storage of e-invoice data.

a7) Within 01 working day from the date the General Department of Taxation and the organization sign the contract, the IT Department shall issue an account to connect, transmit and receive data to the transmitting organization according to the provisions of Section 5 of the Process, at the same time, publicly post the list of transmitting and receiving organizations on the Portal.

b) Receive request for information change from the transmitting organization that has signed a contract to provide e-invoice data connection and transmission service with the General Department of Taxation:

b1) Receipt and preliminary review of the Organization's request for information change

Within 03 working days from the date of receipt of the organization's request to change information (the written request for information change and the attached documents), the Information Technology Department shall preliminarily review the organization's request for information change. held according to the provisions of Clause 2, Article 10 of Circular No. 78/2021/TT-BTC and the signed contract.

In case the organization's application dossier is incomplete, the IT Department proposes to organize the supplementary dossier within 05 working days. Past the above time limit, if the transmitting and receiving organization does not add documents, the Information Technology Department shall submit to the leaders of the Corporation for approval the document sent to the transmitting and receiving organization, clearly stating the reason.

b2) Within 05 working days from the date of receipt of a complete dossier of request for information change from the organization, the Information Technology Department shall review and implement:

– In case the content changes (for example, support phone, logo, ...) do not affect the terms of the contract, the IT Department will update it on the Portal.

– In case the content changes related to the connection, technical infrastructure of the organization, the IT Department evaluates the impact and coordinates with the organization to agree on the plan and implementation of connection, technical testing (if any). need). Connection and test results are recorded in the minutes.

– In case the content changes, it is necessary to sign an appendix to the contract (for example, information related to the legal status of the organization). The IT Department coordinates with the organization to draft contract appendices.

b3) Within 02 working days, IT Department collects opinions from relevant departments/units on the draft contract appendix. Based on the opinion of the Department/Unit, within 01 working day, the IT Department completes the contract appendix (if necessary) and submits it to the Head of the Corporation for signing the contract appendix with the organization.

b4) Within 01 working day from the date the General Department of Taxation and the organization sign the contract appendix, the IT Department shall update the organization's changed information on the Portal.

c) Receive and process documents on suspension/discontinuation of service provision from the transmitting and receiving organization:

c1) Receive a written request to suspend/stop providing e-invoice services from the transmitting organization

Within 01 working day from the date of receiving the organization's written request to suspend/stop providing e-invoice services, the IT Department shall announce the plan to suspend/stop providing services on the Portal.

In case the organization requests to stop providing e-invoice services, the IT Department will continue to take the next steps.

c2) Determine the obligations of the organization when requesting to stop providing e-invoice services

Within 10 working days from the date of receiving the organization's written request to stop providing e-invoice services, the IT Department shall assume the prime responsibility for coordinating with relevant Departments/Units to work with the organization to review and make a record defining the responsibilities and obligations of the parties involved in:

- Contractual terms on obligations, powers and responsibilities when the transmitting and receiving organization registers to stop providing e-invoice services.

– Data of e-invoices transmitted and received with the General Department of Taxation: the number of invoices and notices that have not been sent to the agency or have not received a response from the tax authority.

c3) Within 05 working days from the time the organization fulfills its obligations and responsibilities according to the working minutes at step c2, the IT Department shall coordinate with the organization in drafting the contract liquidation minutes, and send it to them for comments. to the relevant Department/Unit (if necessary).

c4) Based on the opinions of the Departments/Units, within 02 working days, the IT Department submits to the leaders of the Corporation for approval the minutes of liquidation of the contract to provide e-invoice services.

c5) Within 01 working day from the date of signing the minutes of liquidation of the contract to provide e-invoice services, the IT Department closes the organization's data connection, transmission and reception accounts; technical disconnection between the General Department of Taxation and the organization. The IT Department publicly posts the suspension of the organization's e-invoice service on the Portal.

d) Cases of temporary suspension of e-invoice service provision as notified by the General Department of Taxation:

In case the General Department of Taxation has a change in the e-invoice data components or upgrading the technical infrastructure, it leads to the organizations needing to review and adjust the system or configure and review the connection with the General Department of Taxation and the Department of Taxation. IT submits to the Leaders of the Corporation to send notices of the plan and implementation contents to the relevant transmission and reception organizations for coordination in implementation.

In the course of operation, in case of detecting that the organization provides services in contravention of regulations, the Information Technology Department shall submit to the General Department a written notice to the organization to stop/suspend the provision of e-invoice services.

3. Provide e-invoice information to the transmitting and receiving organization:

a) Provide information to the sending and receiving organization in service of providing e-invoice services, including:

a1) New tax registration information or changed information about taxpayers' tax registration from the Tax Registration module of the TMS system.

a2) Information on registering to use e-invoices or information on changing registration to use e-invoices of taxpayers.

a3) Information of taxpayers using e-invoices with code free of charge for services as prescribed in Decree No. 123/2020/ND-CP.

a4) Information of taxpayers stopping or continuing to use e-invoices.

a5) Information that consumers using e-invoices with code-free services must switch to using e-invoices with codes through the transmitting and receiving organization.

a6) List of administrative agencies.

a7) List of administrative areas.

b) Method of providing e-invoice information to the transmitting and receiving organization:

The General Department of Taxation (IT Department) provides services and opens a gateway for organizations to query information for the provision of e-invoice services.

Article 17. Management and provision of information to organizations and individuals using information on the Portal

1. Receive and process documents requesting use of e-invoice information of the unit/organization (including a written request to change the request or stop using e-invoice):

The Risk Management Board receives documents requesting the use of e-information information from central-level units/organizations.

The data-receiving department (for the Department of Taxation and the Sub-department of Taxation) receives the written request for the use of e-invoice information from units/organizations of the same level.

After receiving the written request to use e-invoice information of the unit/organization, within 02 working days, the Risk Management Board or the Data Receiving Department (for the Department of Taxation and the Sub-Department of Taxation) consider the relevant regulations on functions, tasks, purposes of using electronic invoice information of units/organizations.

In case the request to use e-invoice information is not appropriate, the Risk Management Board or the data-receiving department (for the Department of Taxation and Sub-Department of Taxation) shall submit to the management agency a written request for the use of e-invoice information and send it to them. for the unit/organization.

In case of requesting the use of appropriate e-invoice information, the Risk Management Board or the Data Receiving Department (for Tax Departments and Sub-Departments of Taxation) take the next step.

2. Determining the scope of providing e-invoice information:

Within 05 working days, the Risk Management Board or the Data Receiving Department (for the Department of Taxation and Sub-Department of Taxation) determines the scope of information the e-invoice will provide, including:

– Scope of data (by location, by list of taxpayers, agency, time, type of invoice, ...).

– How to provide (use your account to look up data on the Portal).

– The representative of the unit/organization is a specific individual who will be granted an account to use the e-invoice information.

– Responsibility for the use and confidentiality of information of e-invoices of the unit/organization.

3. Approval of regulations on provision of e-invoice information:

Within 02 working days, the Risk Management Board or the Data Receiving Department (for the Department of Taxation and the Sub-Department of Taxation) draft regulations/documents on providing information on e-invoices to the units/organizations, collecting opinions from stakeholders. relevant units according to regulations, submit to the Management Authority for consideration and approval of regulations/documents on providing information of e-invoices.

4. New grant or change of account information and authorization to look up data on the Portal:

No later than 01 working day from the date on which the regulation/document providing information is signed, the Risk Management Board or the Data Receiving Department of the Tax Department/Department of Taxation shall transfer the regulation/document to the IT Department for issue new or change account information and decentralize authority to look up data on the Portal for the unit/organization as specified in Section 5 of the Process.

5. Provide e-invoice information to organizations and individuals using information on the e-portal:

a) Providing e-invoice information for organizations and individuals that do not have an account to access the Portal:

Organizations and individuals that do not have an account to access the Portal can search for information about each e-invoice on the Portal when they have all the following information: Seller's tax identification number, Invoice model number symbol, Digital signature. invoice, Invoice number, Total tax (if any), Total payment.

In case the e-invoice system of the management agency that stores the e-invoice has information that matches the information searched by organizations and individuals, the portal will confirm the matching results, the seller's MST operation status and the chemical status. single.

In case the e-invoice system of the management agency storing the e-invoice has information that does not match the information searched by organizations and individuals, the portal will notify that there are no matching results.

b) Provide e-invoice information to organizations and individuals that have accounts to access the portal:

Organizations and individuals that have an account to access the Portal can look up e-invoice information on the Portal, including:

– List of purchased e-invoices of registered users (limited search time within 01 month).

- List of sales invoices of the logged in taxpayer (limited search time within 01 month).

– Detailed information of each e-invoice purchased or sold by the registered taxpayer.

Electronic portal to query information, send search results and log search results of taxpayers.

6. Provide e-invoice information to the units/organizations that use information according to regulations/documents providing information on e-invoices:

Units/organizations that use e-invoice information in accordance with regulations/documents providing information on e-invoices use the account granted by the management agency to look up and use e-invoice information according to the contents and scope of the regulations/documents sign.

7. Provide e-invoice information to units/organizations in the form of text messages from mobile phone numbers:

Units/organizations wishing to receive e-invoice information in the form of text messages must register for the form of using text messages of a mobile phone number.

When there is updated information about the account accessing the Portal to use e-invoice information (e.g. new registration account, additional account with expiry date, withdrawn account) or updated information about the form of using texting of the mobile phone number of the unit/organization (for example, new registration, additional registration for the expiry date, revocation of the validity of the texting form of the mobile phone number). The portal will notify by sending a text message from the phone number officially announced by the General Department of Taxation to the registered phone number of the unit/organization.

Section 4. CONTROL, RISK MANAGEMENT AND DATA MINING ELECTRONIC INVOICE

Article 18. Risk management of e-invoices and issuance of notices on the application of e-invoices with tax authority codes

1. Analyzing data, determining the risk level of taxpayers:

The Risk Management Board develops a set of criteria and indicators to determine the level of tax risk of taxpayers in accordance with the provisions of Circular No. 31/2021/TT-BTC dated May 17, 5 of the Ministry of Finance on the application of tax administration risks.

2. Update information taxpayers must perform the conversion to apply e-invoices with code of the agency:

The Accounting Department, based on the list of taxpayers classified by risk levels in the management of invoices and documents, will review and select the inspection at the head office of the tax authority, and supplement the inspection plan at the head office. of taxpayers annually according to the provisions of Clause 1, Article 21 of Circular No. 31/2021/TT-BTC. Based on the implementation results, in case there is no process and application software to support, the civil servant, in charge of the economic center department to update and approve the taxpayer's information must convert and apply the e-invoice with the code of the direct management agency. on the e-invoice system within the same day.

3. Make a notice according to Form No. 01/TB-KTT:

Within 01 working day from the date of having updated information, the taxpayer needs to change to apply the e-invoice with the code of the agency, the e-invoice system automatically generates a notice according to Form No. 01/TB-KTT about the request for the taxpayer. perform the conversion to apply e-invoices with codes of the agency.

4. Issue notice Form No. 01/TB-KTT to taxpayers:

Within 02 working days from the date on which the e-invoice system automatically generates a notice Form No. 01/TB-KTT, civil servant, in charge of the risk management department, the head of the agency (or the person assigned or authorized by the head of the agency) ), civil servants assigned to do clerical work shall issue notices according to the order specified at Point a, Clause 4, Article 6 of this Process. The e-invoice system automatically sends notices to taxpayers.

Article 19. Issuance of notices on e-invoices to be reviewed and sent to taxpayers (Form No. 01/TB-RSĐT)

1. Make a notice according to Form No. 01/TB-RSDT:

From the 01st to the 15th of each month, based on the e-invoice data, the taxpayer's incorrect invoice notification and related information, the e-invoice system automatically creates a notice according to Form No. 01/TB-RSĐT (notification) 1st report).

In case the time limit for explanation is expired according to the notice according to the first form No. 01/TB-RSDT, but the taxpayer does not send an explanation to the agency (under Form No. 1/SS-HDDT) or the taxpayer has an explanation but the explanation is NNT is incomplete and appropriate, within 04 days from the expiration of the explanation time limit, the e-invoice system makes the second notice Form No. 2/TB-RSĐT.

2. Issue notice according to Form No. 01/TB-RSDT:

Within 03 working days from the date on which the e-invoice system automatically generates a notice Form No. 01/TB-RSĐT, civil servant, in charge of the economic center department, the head of the agency (or the person assigned or authorized by the head of the agency) ), civil servants assigned to do clerical work shall issue notices according to the order specified at Point a, Clause 4, Article 6 of this Process. The e-invoice system automatically sends notices to taxpayers.

3. Switching to risk management or inspection and examination of taxpayers:

Expiration of the time limit according to the notice (2nd time) of the agency but the taxpayer fails to explain, supplement information and documents; or explain without fully proving that the information on the e-invoice is correct, but the management agency does not have enough grounds to determine the violation, the management agency shall classify according to the risk levels in the management of invoices and documents to conduct a review. , select inspection at the headquarters of the agency, supplement the annual plan for inspection and inspection at the headquarters of taxpayers according to the provisions of Clause 1, Article 21 of Circular No. 31/2021/TT-BTC.

Article 20. Exploitation and use of information on e-invoices of tax authorities

The list of forms to support the management and exploitation of e-invoice information by each professional group is as follows:

1. Information to support the review of user registration, data processing and provision of e-invoice information:

a) List of forms:

– Form No. 03-1/QTr-HDĐT: List of difficult and extremely difficult socio-economic areas.

– Form No. 03-2/QTr-HDĐT: List of taxpayers using e-invoices with code of non-collecting agencies.

– Form No. 03-3/QTr-HDĐT: List of taxpayers stopping/resuming the use of invoices.

– Form No. 03-4/QTr-HDĐT: List of taxpayers subject to issuance of notice of expiration of free e-invoice usage period.

– Form No. 03-5/QTr-HDĐT: List of organizations providing e-invoice services.

– Form No. 03-6/QTr-HDDT: List of organizations directly connected to the General Department of Taxation.

– Form No. 03-7/QTr-HDDT: List of units/organizations that use e-invoice information according to regulations/documents on using e-information.

b) Purpose of using information to support the review of user registration, data processing and provision of e-invoice information:

– Serving the review of user registration, processing e-invoice data and providing information.

– Controlling the updating of the list of free objects using e-invoices with codes; list of stop/continue using invoices, list of organizations providing e-invoice services; list of organizations directly connected to the General Department of Taxation; list of units/organizations that use e-invoice information according to regulations on information provision.

c) Users: IT Department, DNL Tax Department, Data Receiving Department and relevant professional divisions.

2. Information on registration to use e-invoices:

a) List of forms:

– Form No. 04-1/QTr-HDĐT: List of taxpayers using e-invoices with code (cumulative).

– Form No. 04-2/QTr-HDĐT: List of taxpayers using e-invoices without code (accumulated).

– Form No. 04-3/QTr-HDDT: List of taxpayers registered to use e-invoice (details to each application for registration of e-invoice).

– Form No. 04-4/QTr-HDDT: Synthesize information on registration of using e-invoices with code (collected according to CQT).

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– Form No. 04-5/QTr-HDĐT: Synthesize information on registration to use e-invoice without code (summarized according to CQT).

– Form No. 04-6/QTr-HDĐT: Summarize information of taxpayers who have changed their registration information.

– Form No. 04-7/QTr-HDĐT: Summarize and issue notice Form No. 01/TB-KTT of CQT.

– Form No. 04-8/QTr-HDĐT: List of taxpayers entrusted through transmission and reception organizations.

b) Purpose of using information about registration of using e-invoices: Serving the control, processing and reporting of the situation of registration of e-invoices and providing information to relevant departments for professional work .

c) Target users: Data receiving department and related professional departments.

3. Information on receipt and handling of e-invoices:

a) List of forms:

– Form No. 05-1/QTr-HDĐT: Summarize the use of e-invoices by each taxpayer (detailed according to the status of used, canceled, and replaced invoices).

– Form No. 05-2/QTr-HDĐT: Summary of the situation of using e-invoices (according to CQT).

– Form No. 05-3/QTr-HDĐT: Synthesize e-invoices that have been issued codes (summarized according to CQT).

– Form No. 05-4/QTr-HDĐT: Synthesize e-invoices without code (collected according to CQT).

– Form No. 05-5/QTr-HDĐT: List of canceled invoices/explained according to the notice according to Form No. 04/SS-HDDT.

– Form No. 05-6/QTr-HDĐT: List of e-invoices with code issued by the agency for each time of arising (details according to each invoice).

– Form No. 05-7/QTr-HDĐT: Synthesize electronic invoices with codes issued by the agency each time they are generated (summarized by each agency).

– Form No. 05-8/QTr-HDĐT: Summary of the situation of authorization to issue invoices.

– Form No. 05-9/QTr-HDĐT: List of invoices authorized to issue codes.

– Form No. 05-10/QTr-HDĐT: The situation of transferring e-invoice data according to the electricity bill data summary table.

b) Purpose of information on receipt and processing of e-invoices: Serving the control of receiving and processing e-invoice data; report on the use of e-invoices (with code, without code, each time it is generated); provide information to relevant departments for professional work.

c) Target users: Data receiving department and related professional departments.

4. Information about risks and control of e-invoice data:

a) List of forms:

– Form No. 06-1/QTr-HDĐT: List of invoices that the agency needs to issue notices according to Form No. 01/TB-RSĐT.

– Form No. 06-2/QTr-HDĐT: Summarize and issue notices according to Form No. 01/TB-RSĐT of the agency, explanation of the taxpayer and the handling results of the agency.

– Form No. 06-3/QTr-HDĐT: Status of handling notices of Form No. 01/TB-SSDT of taxpayers according to tax administrators.

– Form No. 06-4/QTr-HDĐT: List of electronic invoices with errors according to the notice Form No. 04/SS-HDĐT

– Form No. 06-5/QTr-HDDT: List of taxpayers subject to high tax risks.

– Form No. 06-6/QTr-HDĐT: List of taxpayers subject to review and issuance of notices according to Form No. 01/TB-KTT (switching from using invoices without the agency's code to using invoices with codes) of the CQT).

b) Purpose of using risk information and controlling e-invoice data: Serving the control of e-invoice data with errors or signs of risk related to illegal purchase, sale, and use of invoices leading to tax evasion, tax fraud, transferring tax inspection and examination departments and providing information to relevant departments for professional work.

c) Target users: Economic Center Department, Risk Management Department, Data Receiving Department and relevant professional departments.

5. Information on decentralization of use of the e-portal and e-invoice system:

a) List of forms:

– Form No. 07-1/QTr-HDĐT: Synthesize information on accessing and using applications of users under the Administration.

– Form No. 07-2/QTr-HDĐT: Synthesize registration information of users under the QT.

– Form No. 07-3/QTr-HDĐT: Synthesize access to and use of applications of 3rd parties (transmission organizations, businesses/organizations directly connected, organizations/units using information e-contract).

b) Purpose of using information on decentralization of use of the Electronic Portal, E-Invoice System: Serving the control of account granting and use of accounts on the Portal and E-Invoice System.

c) Target users: IT department.

The above forms will be analyzed, adjusted and used in accordance with the implementation plan of e-invoices when applying information technology.

Section 5. DISTRIBUTION OF WOMEN

Article 21. General provisions on decentralization of powers on the Portal and the Electronic Invoice System

1. Regulations on accounts using the Electronic Portal and the e-Invoice System:

a) For users who are civil servants at the General Department of Taxation, Department of Taxation, and Sub-Departments of Taxation, only 01 account using application software is granted, the username and password are the same as the name and password of the AD System.

b) Each administrative agency is granted 01 account to manage the e-Gateway and e-invoice system. The IT department of the superior agency shall grant an administrative account to the direct subordinate.

c) For taxpayers when receiving a notice of acceptance to use e-invoices from the international authority, the taxpayer is granted 01 username and password. Particularly for taxpayers who are required to use e-invoices with codes directly on the Portal, they are allowed to create no more than 10 more usernames and passwords. The created username is created according to the structure: MST_UXX, where (XX increases from 01 to 10).

d) For transmitting and receiving organizations or enterprises/organizations that connect directly with the agency, they will be granted 01 account for data connection, transmission and reception.

dd) For units/organizations that use e-invoice information, they are granted an account according to the document/regulations on using e-invoice information.

2. Password regulations:

a) Have at least 8 characters, do not contain the account name and include at least 3 of the following 4 types of characters: Uppercase letters (A - Z); lowercase letters (a – z); digits (0 – 9); other characters on the computer keyboard ( ` ~ ! @ # $ % ^ & * ( ) _ – + = { } [ ] \ | : ; ” ' < > , . ? / ) and spaces.

b) It is required to change at least every 03 months for user accounts and every 02 months for admin accounts.

c) It is compulsory to change immediately after receiving the handover from another person or there is a notice of information security incident or weakness related to the ability to reveal the password.

d) The password generated by the IT Department must not be the same between accounts. When users change the account's password, the new password does not match the password being used at the time of making the change.

3. Regulations on decentralization for taxpayers who are tax officials:

a) Each account is authorized to use functions on the Electronic Portal, e-Invoice System according to the functions and tasks assigned by the user.

b) Users at any agency are only entitled to update and exploit data managed by that agency. Users at upper management agencies are entitled to exploit aggregate reports on the Electronic Portal, e-invoice system for data within the processing scope of lower management agencies (except for some special cases where detailed data is different from each other according to regulations). The assigned tasks must be approved by the leaders of the superior management agencies).

c) Users who are assigned to directly process data in accordance with professional regulations are authorized to use functions on the Portal, e-Invoice System to update, process and exploit data according to the provisions of the relevant regulations. professional process.

d) Users who are not assigned to directly process data according to professional regulations and wish to be authorized to use the functions of searching and exploiting data on the Portal, e-invoice system for professional work. Subjects according to actual assignment and job requirements must be approved by the management agency leadership.

4. Regulations on permanently locking accounts using the Electronic Portal and e-Invoice System:

The IT department permanently locks the accounts in the following cases:

a) The user's account has a decision to retire, transfer to a working unit outside the governmental agency, or to transfer a working unit between different levels within the agency (General Department of Taxation, Department of Taxation, Sub-Department of Taxation, and Regional Tax Sub-Department) according to the document. the proposal or decision sent by the Personnel Department or the Operations Department.

b) The user's account has been temporarily locked due to unauthorized access to the Portal, e-invoice system, serving other purposes not assigned, revealing the password to others but after 10 days IT Department did not receive the written explanation that has been confirmed by the reporting department of the unit's leader.

c) The account of the transmitting organization, the enterprise/organization directly connected, the unit/organization using e-invoice information has terminated the contract with the General Department of Taxation or expired according to the documents/regulations on use using e-invoice information or when there is a request to disconnect the connection from the directly connected enterprise/organization, the unit/organization that uses e-invoice information.

d) The account accessing the portal or the mobile phone number of the unit/organization using the e-invoice information has not searched for information for 06 consecutive months.

dd) The account of the unit/organization that uses e-invoicing information uses e-invoice information for improper purposes, serving professional activities according to its functions and duties, and not in accordance with the law on secret protection state secret.

5. Regulations on temporarily locking accounts using the Electronic Portal and e-Invoice System:

The IT department implements a temporary lockout in the following cases:

a) User's account has a decision or document on long-term sick leave, maternity leave, unpaid leave, being sent to study or going on a long-term business trip, transferring internally with the Administration (between Departments) /unit at the General Department of Taxation, between departments at the Tax Department, between teams at Tax Departments, Regional Tax Departments) according to a written request or decision transferred by the Personnel Department or the Professional Division. arrive.

b) The account has not logged in and used the e-portal and e-invoice system within 03 months.

c) The user shows signs of wrongdoing in using the account to update and exploit the e-portal, e-invoice system (illegal access to application software, use the account for unassigned purposes, reveal the password to others).

d) Account cannot be activated or changed password within 05 days from the date of receiving account information from IT Department.

dd) The user enters the wrong account password more than 05 times in a row when logging in.

6. Regulations on responsibilities of the IT Department:

a) Use the admin account to renew, change information, temporarily lock and permanently lock the account using the Electronic Portal, the e-Invoice System in accordance with regulations.

b) Organize the storage and preservation of dossiers of authorization to use the e-portal and e-invoice system.

c) Organize a review of the user's account every 06 months (in May and November every year) or irregularly according to work requirements in order to eliminate and prevent cases where the account has signs or behavior. violate the regulations on account use.

d) On a daily basis, review the account of the unit/organization using e-invoice information to notify the registration focal point of the unit/organization using e-invoicing information in writing about the end of the e-invoice information. expiry date 30 days before the expiry date. The notification shall be made in the form of an email or text message from the address and phone number officially announced by the General Department of Taxation.

dd) Do not use the admin account for other purposes (using functions without authorization, providing illegal data...).

e) The IT department at the level of the General Department of Taxation shall grant accounts to transmitting and receiving organizations, directly connected enterprises/organizations, and units/organizations that use e-invoice information are central-level state management agencies and organizations. nurse.

g) The IT department shall grant the Department of Taxation, the Sub-department of Taxation shall grant an account to the unit/organization that uses e-invoice information which is a management agency or organization at the same level.

7. Regulations on responsibilities of the Head of Operations Department:

a) Review and confirm the user's written request for new/change of use rights in accordance with regulations, functions and assigned tasks.

b) Receive and notify users of the results of granting/changing use rights to users.

c) Immediately notify the IT Department if individuals detect signs of violations in using their accounts to update and exploit the e-portal and e-invoice system.

d) Organize and maintain records of authorization to use the e-portal and e-invoice system at the unit.

8. Regulations on responsibilities of taxpayers as tax officials:

a) Make a written request for a new grant/change of the right to use the e-portal, e-invoice system according to the assigned functions and tasks.

b) Change password at least once every 03 months for current accounts to ensure information safety and confidentiality.

c) Keep account information confidential, do not share accounts with others, only use accounts to log in, update and exploit data in accordance with assigned functions and tasks. Close sessions immediately after finishing work.

d) Immediately notify the IT Department if detecting other individuals using the account illegally or showing signs of violations in using the account to update and exploit the e-Portal, e-invoice system.

9. Regulations on responsibilities of the Personnel Management Department:

The Personnel Department is responsible for immediately transferring to the IT Department decisions/documents such as retirement decisions, unpaid leave, long-term business trips, etc., so that the IT Department can adjust the right to use accounts. granted to the user.

Article 22. Delegation of authority for tax officials to use the e-Gateway, the electronic invoice system

1. New grant/change of the right to use the account of the Portal, e-Invoice system according to the application form:

a) Make a request for authorization to use the e-portal, e-invoice system

Based on the assigned functions and tasks, the User makes a request for authorization to use the Electronic Portal, the e-Invoice System according to Form No. 02-1/QTr-HDĐT (hereinafter referred to as the "Request form") and submits it to the Manager. Approved by department.

b) Approve the proposal form

Within 01 working day from the date of receiving the "Request form" from the User, the Head of Operations Department approves the "Application form" to ensure the grant/change of the right to use the Electronic Portal, the e-Invoice System. of the User in accordance with the assigned functions and tasks and transfer the "Request form" to the IT Department.

c) Assigning to perform application usage authorization

Within 01 working day from the date of receiving the "Request form", the Head of IT Department shall assign civil servants of the IT Department to grant accounts and decentralize authority according to the "Request form".

d) Review the proposal form

Within 01 working day from the date of receiving the assignment from the Head of the IT Department, the civil servant of the IT Department shall fully review the information on the "Request form".

In case the Application Form is valid (complete and accurate information), the IT Department shall comply with the provisions of Point dd of this Clause.

In case the "Application form" is not valid (incomplete or inaccurate information), the IT Department will discuss directly (telephone, email, ...) with the user for clarification. After the exchange, if the information is still incomplete, the IT Department prepares and sends a notice of the results of the application for authorization to use the Electronic Portal, the e-Invoice System according to Form No. 02-2/QTr-HDĐT, clearly stating reasons, submit them to the Head of the IT Department for approval according to the provisions of Point e of this Clause.

dd) Grant or change the use right

Based on the information on the valid "Request form", civil servants of the IT Department shall:

– Create an account using the e-Portal, e-invoice system (for new cases) according to regulations.

– Decentralize or change authorization information to use functions as prescribed.

– Review the account and the user's rights to use the account to ensure that it meets the requirements according to the "Request form", make and send a notice of the results of processing the request for authorization to use the Portal, the System The e-invoice is made according to Form No. 02-2/QTr-HDĐT, submitted to the Head of IT Department for approval.

e) Approve the notification of the result of processing the request for authorization

In charge of the IT Department, approve the notice of results of handling the application for authorization to use the Electronic Portal, the e-Invoice System within 01 working day from the date of receipt of Form No. 02-2/QTr-HDĐT and send it to the Ministry of Finance. professional department to send to consumers.

g) Receive the results of processing the request for authorization

Within 01 working day from the date of receipt of Form No. 02-2/QTr-HDĐT, in charge of the Operations Department shall transfer the notice of the result of decentralization to use the e-Port, e-Invoice System to the User (01 saved copy). at the IT Department, 01 copy is kept at the Operations Department and 01 copy is sent to the users).

h) Account Activation

Immediately after receiving the results of processing the application for authorization to use the application software, the user activates the account (for newly created accounts).

In case there are problems in the process of activating the account, or the authorized account is not correct with the "Request form", the user should directly contact the IT Department for support.

In the case of request for an administrative account for the e-Gateway and e-invoice system, the IT Department of the superior agency shall grant an administrative account to the direct subordinate agency based on the "Request form" according to Form No. 02-1 /QTr-HDĐT of lower-level management agencies.

2. Change of user rights when receiving documents and information about personnel organization or violations related to account use:

a) Transfer documents and information to the IT Department

Personnel management department, Professional division transfer IT Department documents related to staff management (decision on retirement, unpaid leave, maternity leave, long-term sick leave, transfer of units) business trip, sent to study or go on a long-term business trip) within 01 working day from the date of issuance of the document/decision or “Request form” approved by the Head of Department.

– The professional department, the user shall notify in writing or email immediately the IT Department Leader if detecting that the unit or individual shows signs of violation in using the account to update and exploit. Electronic portal, e-invoice system.

b) Temporarily lock, permanently lock the account

Pursuant to the regulations, the IT Department implements:

– Permanently or temporarily lock the accounts according to the document/decision or “Request form” from the Personnel Department, the Operations Department within 01 working day from the date of receiving the document. /decision or “Proposal form” approved by the Head of Department.

– Implement a permanent or temporary lock of accounts for individuals who access unauthorized application software, serve other purposes that are not assigned or show signs of violations in the use of accounts within 60 days. minutes after receiving the information.

c) Account recovery

Based on a written explanation for the reason that the account is temporarily locked, which has been confirmed by the unit leader, the user makes a "Request form" to choose the type of request to restore the account and transfer it to the IT Department.

The IT department will restore the account after receiving the Request Form.

Article 23. Delegation of powers to taxpayers, transmission and reception organizations, direct connection enterprises/organizations, and units/organizations using e-invoice information

1. Create, update and change account information using the Portal:

a) For taxpayers who are taxpayers

Within 01 working day from the date of notification according to Form No. 01/TB-DKĐT approved by the Management Authority of the acceptance of registration to use or change information on using e-invoices, the e-invoice system will base on that information. The taxpayer declares on Form No. 01/DKTD-HDĐT to create an account or change account information using the Portal.

In case of issuance of an e-invoice with the code of each time arising, the IT Department shall issue it within the next working day from the date on which the leader of the agency approves the request for issuance of an e-invoice with the code of each arising time. accounts for taxpayers to use to make invoices directly on the Portal. The account is sent to the email address of the taxpayer on Form No. 06/DN-PSĐT.

In case an organization or individual buys invoices from an agency, within 01 working day from the date of receipt of the Summary of data on Invoice 01/TH-HDDT of the taxpayer entered on the portal, civil servants under the IT Department, based on the taxpayer's information, create an account to use the e-Portal for organizations and individuals to purchase invoices of the agency.

b) For users who are transmitting and receiving organizations, enterprises/business organizations that directly connect

Within 01 working day from the date of receipt of the service provision contract, contract appendix, contract liquidation minutes, written approval of direct connection, civil servants of the IT Department of the General Department of Taxation create an account or change account information using the e-Portal in accordance with the text content, notifying the account to the unit.

c) For users who are units/organizations using e-information

– Within 01 working day from the date of receipt of the request for new registration or additional account access/content providing information e-invoices, electronic documents according to form 01/CCTT-DK, User registration form of texting to look up information on e-invoices, electronic documents according to form 01/CCTT-NT, Register to connect, stop connecting with e-invoice portal, electronic documents according to form 01/CCTT-KN, civil servants under the IT Department to review with regulations/documents providing signed e-invoice information, create an account or change account information using the Portal in accordance with the text's content. Submit to the Head of IT Department a document on approval or disapproval of the request of the information user using Form No. 01/CCTT-TB.

– Within 02 working days after receiving the written request of the unit/organization using e-invoice information, the person in charge of the IT Department submits to the Management Authority for approval the document approving/disapproving the request. of the party using the information.

– Within 02 working days from the date of receipt of the written request of the unit/organization using the information of the e-invoice, the leader of the management agency approves the written approval/disapproval of the request of the information user. .

Before the expiry of the 30-day information use period, the IT Department is responsible for notifying the registration focal point of the unit/organization using the information about the preparation of the expiry date.

2. Reviewing accounts, user rights of taxpayers, transmitting and receiving organizations, businesses/organizations directly connected, units/organizations using e-invoice information:

Civil servants of the IT Department review information on accounts of taxpayers, transmission and reception organizations, directly connected businesses/organizations, and units/organizations that use the updated e-invoice information.

3. Account activation:

The electronic portal reviews the account activation of taxpayers, transmission and reception organizations, directly connected businesses/organizations, and units/organizations that use e-invoice information according to regulations.

Article 24. Rotation and retention of decentralization files

1. Rotation of decentralization files:

The rotation of dossiers of prioritization using electronic methods has been implemented by the General Department of Taxation (digital signature, email).

2. Storage of authorization files:

The IT Department, the Operations Department organizes the storage and preservation of the file of authorization to use the e-Port, the e-invoice system (electronic or paper), including: Application form for authorization to use the e-Gate, the system E-Invoice, Notice of results of handling request for authorization to use the e-Port, e-Invoice System and documents related to user decentralization.

Article 25. Review and report on account management using the Electronic Portal and the Electronic Invoice System

Every year, the administrations supplement reports on the account management using the Electronic Portal, the e-Invoicement System according to the Decision No. 1947/QD-TCT dated November 30, 11 of the General Department of Taxation on simplifying the system. Report periodically on contents related to the implementation of Information Technology at the Department of Taxation, Sub-department of Taxation (or alternative and revised documents at the time of reporting), including: Number of new level account; number of temporarily locked accounts (reason); number of accounts permanently locked (reason) and other related content (if any).

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 26. Implementation organization

1. Leaders of tax authorities at all levels shall organize, arrange and assign civil servants to comply with the provisions of this process; periodically or irregularly organize the inspection of the implementation of the processes of the units and implement the forms of reward and discipline according to the regulations on the observance of labor discipline and working regulations for the units. .

2. In the course of implementation, if there are any problems, the Tax Departments of the provinces and centrally run cities shall promptly report to the General Department of Taxation (the Department of State Enterprises) for settlement or study to amend and supplement the Regulations. e-invoice manager accordingly.