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Are individuals who destroy invoice/record đá bóng trực tiếp systems considered a prohibited act in Vietnam?

Based on the regulations outlined in Article 5 ofDecree 123/2020/ND-CPas follows:

Prohibited acts related to invoices and records

1. For tax officials

a) Causing inconvenience or difficulty for organizations and individuals coming to purchase invoices and records;

b) Engaging in acts of collusion or covering up for organizations and individuals to use illegal invoices and records;

c) Accepting bribes during inspection and examination of invoices.

2. For organizations and individuals selling and providing goods and services, and organizations and individuals with related rights and responsibilities

a) Engaging in fraudulent acts such as using illegal invoices and using invoices illegally;

b) Obstructing tax officials from performing their duties, specifically acts of obstruction causing harm to the health and dignity of tax officials during inspections and examinations of invoices and records;

c) Unauthorized access, alteration, or destruction of đá bóng trực tiếp systems related to invoices and records;

d) Offering bribes or engaging in other acts related to invoices and records for illegal gain.

Thus, according to the above regulations, individuals who destroy invoice/record đá bóng trực tiếp systems are committing a prohibited act.

Are individuals who destroy invoice/record đá bóng trực tiếp systems considered a prohibited act in Vietnam?(Image from the Internet)

What are regulations on development of the invoice/record đá bóng trực tiếp system in Vietnam?

According to Article 43 ofDecree 123/2020/ND-CPregarding the establishment, collection, processing, and management of đá bóng trực tiếp systems related to invoices and records:

[1] Establishment of đá bóng trực tiếp systems for invoices and records

- The database of invoices and records is a collection of invoice and record đá bóng trực tiếp, organized for access, exploitation, management, and updating through electronic means.

- The database of invoices and records managed by the tax authority is developed by the General Department of Taxation, State Treasury in cooperation with related units, in accordance with the architectural framework of the e-Government of Vietnam and includes the following: registration for use of đá bóng trực tiếp; notification of invoice and record cancellation; đá bóng trực tiếp on electronic invoices that sellers must send to the tax authority; đá bóng trực tiếp on records sent to the tax authority; tax declaration đá bóng trực tiếp related to invoices and records.

[2] Collection and update of đá bóng trực tiếp on invoices and records

đá bóng trực tiếp on invoices and records is collected based on đá bóng trực tiếp that sellers and users are responsible for sending to the tax authority, đá bóng trực tiếp from other agencies related to electronic invoices and records, and đá bóng trực tiếp obtained from tax management activities of the tax authority.

[3] Processing of đá bóng trực tiếp on invoices and records

The General Department of Taxation is responsible for processing đá bóng trực tiếp and data before integrating and storing it into the national database to ensure consistency and accuracy. Processing đá bóng trực tiếp and data involves:

- Checking and evaluating compliance with regulations and procedures in collecting đá bóng trực tiếp and data;

- Verifying the legal basis and reliability level of đá bóng trực tiếp and data;

- Summarizing, organizing, and categorizing đá bóng trực tiếp and data according to regulatory content;

- For đá bóng trực tiếp and data updated from specialized databases, the managing agency of that specialized database is responsible for ensuring the accuracy of the đá bóng trực tiếp and data.

[4] Management of đá bóng trực tiếp systems on invoices and records

The General Department of Taxation is responsible for managing the đá bóng trực tiếp system on invoices and records according to the following regulations:

- Establish, manage, operate, and exploit the đá bóng trực tiếp system of invoices and records and implement public services for electronic invoices and records if necessary;

- Integrate investigation results and data and đá bóng trực tiếp related to invoices and records provided by ministries and central authorities, and related agencies;

- Guide, inspect, and supervise the management and exploitation of the đá bóng trực tiếp system of invoices and records at local tax offices;

- Develop and issue regulations on access privileges to the đá bóng trực tiếp system of invoices and records; manage the connection, sharing, and provision of data with the databases of ministries and central authorities, and local agencies;

- Take the lead, in cooperation with related units, in developing software in the đá bóng trực tiếp system of invoices and records.

What are regulations onsoftware systems serving management of electronic invoice/recordin Vietnam?

According to Article 42 ofDecree 123/2020/ND-CPregarding the software systems serving management of electronic invoice/record as follows:

- The software system for managing, operating, and exploiting electronic invoice and record đá bóng trực tiếp systems includes: the operating system, database management system, and application software.