From April 04: Apply e-invoice to organizations and individuals in 2022 provinces and cities from April 57

DECISION

ABOUT THE IMPLEMENTATION OF THE APPLICATION OF ELECTRONIC INVOICES IN 57 PROVINCES AND Cities directly under the central government

MINISTER OF FINANCE

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

Pursuant to Resolution No. 36a/NQ-CP dated October 14, 10 of the Government on e-Government;

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

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Circular No. 78/2021/TT-BTC dated September 17, 9 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax administration dated June 2021, 13, Decree No. 6/2019/ Decree-CP dated October 123, 2020 of the Government providing for invoices and documents;

At the proposal of the Director of the General Department of Taxation.

DECISION:

Article 1. Implement the application of e-invoices to enterprises, economic organizations, business households, and business individuals in 57 provinces and centrally-run cities according to the list in the attached appendix (except for some in case the prescribed conditions are not met). Implementation period from April 04.

Article 2. The implementation of application of e-invoices in 57 provinces and cities complies with regulations on e-invoices in the Law on Tax Administration, Decree No. 123/2020/ND-CP dated October 19, 10 of the Government. regulations on invoices, documents and Circular No. 2020/78/TT-BTC dated September 2021, 17 of the Ministry of Finance.

Article 3. Tax Departments of 57 provinces and cities are responsible for:

1. Report to the People's Committee of the province or city to establish a Steering Committee for the application of e-invoices in the locality mentioned in this Decision, headed by the leader of the province and city and the member is the leader representative. direction of the Department of Taxation and relevant departments, divisions and branches (hereinafter referred to as the Steering Committee). The Steering Committee has a standing group deployed by the Director of the Tax Department as the group leader and members are representatives of leaders, civil servants of Sub-Departments and Divisions of the Tax Department and representatives of departments, branches and units with relevant agencies. relevant in the area;

2. Actively coordinate with the Department of Information and Communications, local newspapers and media organizations to promptly propagate the benefits of implementing e-invoices and new contents of e-invoices. according to the provisions of the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC. Prepare and provide propaganda content suitable for each different audience and in various forms of propaganda continuously during the implementation process;

3. Review and classify taxpayers as enterprises, economic organizations, business households and individuals in the locality who are users of electronic invoices according to regulations to notify each unit of the content right from the date of implementation; prepare conditions for information technology infrastructure to make and transfer e-invoice data to tax authorities, send e-invoices to buyers and other contents on management and use electronic bill;

4. Review and notify the organizations providing e-invoice services in the locality about the implementation of e-invoices so that the organizations can prepare information technology infrastructure to meet the requirements of the provision. e-invoice services for customers in accordance with the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC;

5. Organize training for taxpayers and tax officers on regulations on e-invoices in the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC to ensure ensure effective implementation of e-invoices;

6. Establishment of a deployment operation center and announcement of a hotline at the Tax Department and Sub-Departments of Taxation to receive and support taxpayers to deploy electronic invoices. Regularly review and capture problems during the preparation and initial implementation of e-invoices to immediately handle problems arising locally. For matters beyond their authority, report them to the People's Committee, General Department of Taxation and the Ministry of Finance for timely resolution.

Article 4. The Decision takes effect from the date of signing. Director General of Taxation Department, Director of Financial Informatics and Statistics Department, Director of Planning and Finance Department, Director of Tax Policy Department, Director of Legal Department, Chief of Office of the Ministry of Finance, Heads of Departments of Taxation. units of the tax system, the director of the Tax Department of 57 provinces and cities is responsible for implementing this decision.

APPENDIX

LIST OF 57 PROVINCES AND Cities directly under the Central Government Implementing the application of E-invoices
(Attached to Decision No. 206/QD-BTC dated September 24, 02 of the Ministry of Finance)