Official Dispatch No. 1415/TCT-QLRR dated April 05, 2024 on Upgrading warning function for using e-invoices

To: Provincial Departments of Taxation

The General Department of Taxation has upgraded the warning function for using e-invoices on the e-invoice management application to meet tax management requirements and prevent frauds in using e-invoices. The General Department of Taxation hereby gives guidelines to provincial Departments of Taxation for running the function on the e-invoice management application as follows:

1. Scope, plan and procedures for using the function:

1.1. Scope: The warning function for using e-invoices on the e-invoice management application applies to taxpayers that are organizations, enterprises and household and individual businesses that have completed procedures for registration of use of e-invoices.

1.2. Plan for using the function: From April 10, 2024, the warning function for using e-invoices on the e-invoice management application will be run every day.

Provincial Departments of Taxation shall assign tax officials in charge of managing taxpayers to review information and data of taxpayers from the day on which the application is run. Notifications will be automatically sent by the application to taxpayers from April 15, 2024.

1.3. Procedures for using the function: The General Department of Taxation hereby gives guidelines for using the warning function on the application as follows:

- Step 1: Based on the list of taxpayers subject to the scope of the warning function for using e-invoices on the e-invoice management application, Provincial Departments of Taxation shall review, update and standardize names of tax management offices/teams, names and email addresses of tax officials in charge of managing taxpayers on the centralized tax management system as prescribed.

- Step 2: Based on data of taxpayers, the application will automatically create the list of taxpayers subject to warning for using e-invoices, send it to heads of tax authorities, managers of tax management offices/teams and tax officials in charge of managing taxpayers. Based on received notification, the tax official will access the application, search for information and data of the taxpayer, and thoroughly implement operational measures for identifying risks from the taxpayer’s use of e-invoices.

- Step 3: After completing the review, the tax official shall take the following actions:

+ If the information/data on the application is found not to conformable with actual status, the tax official shall update the application with actual information/data which shall be then submitted to the relevant office’s head for approval. Such data will be used for determining the warning level on the application until data is provided by the taxpayer.

+ If any risks from the taxpayer’s use of e-invoices are identified, the tax official shall promptly follow the steps in relevant operational processes to check and inspect the taxpayer’s use of e-invoices as prescribed.

2. Application of information technology:

The warning function for using e-invoices on the e-invoice management application consists of the following sub-functions:

- Sub-functions of the application configuration and permissions meeting data management and search requirements; structure of the list of tax officials serving the automatic sending from the application of emails and messages to heads of tax authorities, managers of tax management offices/teams and tax officials in charge of management taxpayers, and taxpayers according to data available on the system.

- Sub-functions of searching and reviewing list of taxpayers subject to warning for using e-invoices; updating actual information/data of taxpayers subject to supervision; approving information/data updates on the application.

Instructional materials for using the function will be sent to Provincial Departments of Taxation via email of the head of Information Technology Department so that Provincial Departments of Taxation can send them to their affiliated units and Sub-Departments of Taxation to serve their use of the application.

3. Implementation organization:

- Provincial Departments of Taxation shall organize the running of the warning function for using e-invoices on the e-invoice management application, including the following tasks: review, update and standardize information on tax management offices/teams and tax officials on the centralized tax management system; review, check and inspect information/data of taxpayers; promptly implement tax management measures against taxpayers posing risks in use of -e-invoices in their provinces; expedite tax officials to daily check and update checking results to the application.

- On a periodical basis of every 06 months and on annual basis, Provincial Departments of Taxation shall submit consolidated reports on the use of the warning function for using e-invoices on the e-invoice management application for preventing frauds in using e-invoices; carry out assessment of performance outcomes, difficulties encountered during the use of the function, and propose solutions for improving efficiency in management of use of e-invoices in their provinces; such assessment reports and proposed solutions should be accompanied with the abovementioned 06-month and annual reports.

- Any difficulties that arise during the implementation of this document should be reported to the General Department of Taxation at the following channels:

+ Difficulties concerning operational steps shall be reported to the General Department of Taxation at number: 024.3971.2555/ext. 8159, 7183, 7186, 7192.

+ Difficulties concerning the application shall be reported through the Service desk system at http: //hotro. gdt. gov. vn or directly to the support division at number: 024. 7305. 5999 - email: nhomhotrohddt@gdt. gov. vn.

Provincial Departments of Taxation are hereby requested to implement this document./.