- 1 Decree No. 51/2010/ND-CP of May 14, 2010, providing for goods sale and service provision invoices
- 2 Law No. 38/2019/QH14 dated June 13, 2019 on Tax administration
- 3 Decree No. 123/2020/ND-CP dated October 19, 2020 on prescribing invoices and records
- 4 Circular No. 78/2021/TT-BTC dated September 17, 2021 on providing guidance on Law on Tax Administration, and Government’s Decree No. 123/2020/ND-CP prescribing invoices and records
GENERAL DEPARTMENT OF TAXATION | SOCIALIST REPUBLIC OF VIETNAM |
No. 1933/CTTPHCM-TTHT | Ho Chi Minh City, March 14, 2022 |
To: Organizations and enterprises that have not converted to e-invoices according to Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC in Ho Chi Minh City
Thanks for your cooperation in the implementation of tax law policies throughout the past time.
Implementing the Law on Tax Administration dated June 13, 2019; Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and records; Decision No. 1832/QD-BTC dated September 20, 2021 of the Minister of Finance on the mandatory use of e-invoices in Ho Chi Minh City.
In the city, according to the roadmap for mandatory use of e-invoices, your enterprise is eligible to use e-invoices bearing the tax authority's identification codes according to the Law on Tax Administration, Decree No. 123/ 2020/ND-CP dated October 19, 2020 of the Government on invoices and Circular 78/2021/TT-BTC.
Ho Chi Minh City Tax Department has sent a notification and request for mandatory use of e-invoices according to the Law on Tax Administration, Decree No. 123/ 2020/ND-CP dated October 19, 2020 of the Government and Circular 78/2021/TT-BTC of the Ministry of Finance to your enterprise. However, your enterprise has not switched over to use e-invoices as prescribed.
According to Article 12 of Circular No 78/2021/TT-BTC, use of e-invoices is mandatory for business establishments in accordance with Decree No 123/2020/ND-CP and Circular No 78/2021/TT-BTC when they receive a notification from the authorities. On the other hand, e-invoices are being used by most enterprises in Ho Chi Minh City in accordance with Decree No. 123/2020/ND-CP and Circular 78/2021/TT-BTC. Therefore, use of invoices under Decree No 51/2010/ND-CP by organizations and enterprises may cause concern and suspicion in their customers.
Pursuant to Decision No. 1832/QD-BTC of the Ministry of Finance, Decision No. 1417/QD-TCT of the General Department of Taxation and Official Dispatch No. 334/TCT-DNNCN on phase 1 of mandatory use of e-invoices in 06 provinces and cities by enterprises, organizations, household businesses and individuals that sell goods and provide services, 100% of businesses and organizations in Ho Chi Minh City must register use of e-invoices according to Decree No. 123/2020/ND-CP and Circular 78/2021/TT-BTC before March 31, 2022.
You need to contact the tax authorities and enterprises providing e-invoice solutions (the list of eligible e-invoice solution providers is published on the website of Ho Chi Minh City Tax Department at https://www.hcmtax.gov.vn./) for support in registering use of e-invoices according to Decree No. 123/2020/ND-CP and Circular 78/ 2021/TT-BTC before March 31, 2022.
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PP. Director General
Deputy Director General
Nguyen Tien Dung