Các tổ chức cung cấp dịch vụ hóa đơn điện tử có phải là đối tượng sử dụng vtv5 trực tiếp

Are e-invoice đá bóng trực tiếp providersconsidered e-invoice đá bóng trực tiếp users in Vietnam?

Pursuant to Clause 2, Article 46 ofDecree 123/2020/ND-CP, e-invoice đá bóng trực tiếp users include:

- Enterprises, economic organizations, households, and individual businesspersons who are sellers of goods or providers of services; organizations and individuals who are buyers of goods or services;

- State management agencies using e-invoice đá bóng trực tiếp to perform administrative procedures according to legal regulations; inspecting the legality of goods circulating on the market;

- Credit institutions using e-invoice đá bóng trực tiếp to perform tax procedures and payment procedures through banks;

- e-invoice đá bóng trực tiếp providers.

- Organizations using e-documentation đá bóng trực tiếp to deduct personal income tax.

Therefore,according to the aforementioned regulation, e-invoice đá bóng trực tiếp providers are among the parties or, in other words, subjects using e-invoice đá bóng trực tiếp.

Are e-invoice đá bóng trực tiếp providers considered e-invoice đá bóng trực tiếp users? (Image from the Internet)

Vietnam: Does the use of e-invoice đá bóng trực tiếp ensure state secrets?

Based on Article 44 ofDecree 123/2020/ND-CP, the principles for querying, providing, and using e-invoice đá bóng trực tiếp are as follows:

- Querying, providing, and using e-invoice đá bóng trực tiếp is applied to carry out tax procedures, payment procedures through banks, and other administrative procedures; demonstrating the legality of goods circulating in the market.

- The querying and providing of e-invoice đá bóng trực tiếp must ensure completeness, accuracy, promptness, and correctness regarding the subject.

- The use of the provided e-invoice đá bóng trực tiếp must ensure the correct purpose, serving operational activities according to the function and duty of the đá bóng trực tiếp user; and must comply with the law on protecting state secrets.

Furthermore, the method of exploiting and using e-invoice đá bóng trực tiếp on the e-portal is based on Article 47 ofDecree 123/2020/ND-CP, which regulates the form of exploiting and using e-invoice đá bóng trực tiếp on the e-portal as follows:

- đá bóng trực tiếp users include enterprises, economic organizations, households, and individual businesspersons who are sellers of goods or providers of services; organizations and individuals who are buyers of goods or services can access the General Department of Taxation's e-portal to query e-invoice đá bóng trực tiếp according to the contents of the invoices.

- đá bóng trực tiếp users that are state management agencies, credit institutions, e-invoice đá bóng trực tiếp providers that have signed an đá bóng trực tiếp exchange regulation or contract must register and be granted access rights, connection, and use of e-invoice đá bóng trực tiếp from the General Department of Taxation as follows:

+ Apply a digital signature effective according to legal regulations;

+ Implement data transmission encryption;

+ Ensure đá bóng trực tiếp security according to legal regulations;

+ Comply with the technical requirements published by the General Department of Taxation, including đá bóng trực tiếp criteria, data format, connection method, exchange frequency of đá bóng trực tiếp.

đá bóng trực tiếp users mentioned in Clause 2, Article 47 ofDecree 123/2020/ND-CPare responsible for appointing a focal point to register for the use of e-invoice đá bóng trực tiếp (hereinafter referred to as the registered focal point) and must notify the General Department of Taxation in writing.

Therefore,the principle is that the use of e-invoice đá bóng trực tiếp must ensure state secrets.

Vietnam: When must the termination of provision or use of e-invoice đá bóng trực tiếp be notified?

According to Article 50 ofDecree 123/2020/ND-CP, the termination of use of methods for providing and using e-invoice đá bóng trực tiếp is regulated as follows:

- The General Department of Taxation revokes the e-portal access account or revokes the validity of the mobile phone messaging method in the following cases:

+ Upon request from the registered focal point of the đá bóng trực tiếp user;

+ The usage period has expired;

+ The e-portal access account or mobile phone number does not query đá bóng trực tiếp for 6 consecutive months;

+ Detection of the use of e-invoice đá bóng trực tiếp for purposes not serving the operational activities according to the function and duty of the đá bóng trực tiếp user, not conforming to the law on protecting state secrets.

- The General Department of Taxation discontinues the connection of the đá bóng trực tiếp user's system with the e-portal in the following cases:

+ Upon request from the registered focal point of the đá bóng trực tiếp user;

+ Detection of the use of e-invoice đá bóng trực tiếp for purposes not serving the operational activities according to the function and duty of the đá bóng trực tiếp user, not conforming to the law on protecting state secrets.

- No later than 5 working days before the official termination of the use of methods to provide and use e-invoice đá bóng trực tiếp of the đá bóng trực tiếp user (except in cases where the registered focal point of the đá bóng trực tiếp user requests in writing), the General Department of Taxation notifies in writing the registered focal point of the đá bóng trực tiếp user about the termination of the use of methods to provide and use e-invoice đá bóng trực tiếp or documentation, clearly stating the reasons for termination.

Thus,notification of termination of use of methods to provide and use e-invoice đá bóng trực tiếp is given no later than 5 days.