DECISION

ON THE APPLICATION OF E-INVOICES IN HANOI

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THE MINISTER OF FINANCE

Pursuant to the Law on Tax Administration dated June 13, 2019

Pursuant to the Government’s Resolution No. 36a/NQ-CP dated October 14, 2015, on e-Government

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

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

Pursuant to the Ministry of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and the Government's Decree No. 123/2000/ND-CP dated October 19, 2020, on invoices and documents;

At the proposal of the Director General of Taxation;

DECIDES:

Article 1. To deploy the application of e-invoices for enterprises, economic organizations, business households, sole traders in Hanoi (except for some cases where the conditions are not satisfied). Execution time: from November, 2021.

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

Article 3. Hanoi Tax Department shall be responsible for:

1. Reporting to Hanoi People's Committee to establish the Steering Committee for application of e-invoices in locality as mentioned  in this Decision, in which the City's leader shall act as the head and the members are the representatives of leaders of the Tax Department and  relevant departments, agencies and sectors (hereinafter referred to as the Steering Committee). The Steering Committee’sassistant group is headed by the Director of Hanoi Tax Department and its members consists representative of leaders and civil servants of Branches and Divisions in the Tax Department, representatives of relevant departments, agencies, sectors and units in the locality.

2. Actively coordinating with Hanoi Department of Information and Communications, local news agencies to promptly propagate the benefits of using e-invoices and new contents of e-invoices in accordance with the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC. Preparing and providing propaganda content suitable for each different audience and in various forms of propaganda continuously during the implementation process;  

3. Reviewing and classifying taxpayers being enterprises, economic organizations, business households and sole traders in the locality who use e-invoices according to regulations to notify each enterprise, economic organization, business household and sole trader contents from the date of implementation; preparing 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 of e-invoices;

4. Reviewing and notifying local e-invoice service providers about the implementation of e-invoices so that organizations can prepare information technology infrastructure for the provision of e-invoice service for customers in accordance with the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC;

5. Organizing 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 the effective implementation of e-invoices;

6. Organizing the announcement of hotlines at Tax Departments and Tax Branches. Regularly reviewing and capturing problems during the preparation and initial implementation of e-invoices to immediately handle problems arising locally. Matters beyond the competence should be reported to the People's Committee, General Department of Taxation and the Ministry of Finance for timely resolution.

Article 4. This Decision takes effect on the signing date. The Directors of General Department of Taxation, Department of Financial Informatics and Statistics, Department of Financial Planning, Department of Tax Policy, Department of Legal Affairs; Chief of Office of the Ministry of Finance, heads of units affiliated in the tax system, the Director of Hanoi Tax Department shall be responsible for implementing this Decision.