Dealing Seriously with Legal Violations in Issuing and Using Electronic Invoices

On April 12, 2023, the Ministry of Finance issued Official Letter No. 01/CĐ-BTC regarding the reinforcement of management and supervision of the issuance and use of Electronic Invoices (E-invoices).

In response to the directive from the Ministry of Finance, the General Department of Taxation has issued an official letter instructing its affiliated Tax Departments and Bureaus to enhance the management of electronic invoices.

Key Instructions:

1. Task Delegation:

   • Urgently delegate and implement assigned tasks specified in the Official Letter to each unit and individual. Establish a reporting system and regularly inspect the implementation, with monthly reports due before the 30th of each month.

2. Information Dissemination:

   • Intensify propaganda and dissemination of tax laws related to E-invoices through various means, particularly emphasizing electronic channels. Aim to enhance compliance awareness among businesses and taxpayers regarding tax law obligations.

3. Warning against Violations:

   • Timely alert against any violations or crimes related to taxes, especially those involving the improper issuance and use of electronic invoices for illicit gains. Publicly disclose information about organizations and individuals engaged in buying and selling invoices to serve as a deterrent.

4. Coordinated Efforts:

   • Task the Department of Taxation Promotion, Tax Magazine, the Office of the General Department of Taxation, and regional Tax Departments with continuous efforts to coordinate and educate on tax laws related to E-invoices.

Further Actions:

1. Inspections and Monitoring:

   • Direct the Inspection Department, Large Enterprises Tax Department, and regional Tax Departments to intensify inspections, monitoring, and supervision of the issuance and use of E-invoices.

2. Technology Enhancement:

   • Entrust the Information Technology Department to conduct a comprehensive review, evaluate, and propose upgrades to the information technology system for E-invoices. Ensure the system's safety levels and implement cybersecurity measures.

3. Security Measures:

   • Enhance overall security and promptly address any unusual activities on the E-invoice system. Implement measures to detect and deal with abnormal behaviors effectively.

4. Coordination with Authorities:

   • Strengthen collaboration with law enforcement agencies, relevant ministries, departments, and units to handle legal violations in the issuance, management, and use of E-invoices.

The General Department of Taxation emphasizes the urgency and seriousness of addressing legal violations related to electronic invoices and calls for decisive actions and cooperation from all relevant units.

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