Is it necessary to re-register trực tiếp bóng đá k+ use of e-invoices after trực tiếp bóng đá k+ administrative division change at trực tiếp bóng đá k+ commune level in Ho Chi Minh City?
Is it necessary to re-register trực tiếp bóng đá k+ use of e-invoices after trực tiếp bóng đá k+ administrative division change at trực tiếp bóng đá k+ commune level in Ho Chi Minh City?
Based onOfficial Dispatch 108/CTTPHCM-TTHT 2025from trực tiếp bóng đá k+ Ho Chi Minh City Tax Department guiding trực tiếp bóng đá k+ administrative boundary changes according toResolution No. 1278/NQ-UBTVQH15as follows:
In cases where trực tiếp bóng đá k+ taxpayer's registered address is affected by trực tiếp bóng đá k+ administrative boundary changes pursuant to Resolution No. 1278/NQ-UBTVQH15 dated November 14, 2024, of trực tiếp bóng đá k+ National Assembly Standing Committee, regarding trực tiếp bóng đá k+ rearrangement of administrative units at trực tiếp bóng đá k+ commune level for trực tiếp bóng đá k+ period 2023-2025 in Ho Chi Minh City, whereby trực tiếp bóng đá k+ address information on trực tiếp bóng đá k+ taxpayer’s Business Registration Certificate is no longer appropriate, trực tiếp bóng đá k+ Tax Department requests that trực tiếp bóng đá k+ taxpayer urgently contact trực tiếp bóng đá k+ business registration authority to update trực tiếp bóng đá k+ new address.Additionally, for e-invoices, it is recommended that trực tiếp bóng đá k+ enterprise register again trực tiếp bóng đá k+ information for using invoices according to Form No. 01/ĐKTĐ-HĐĐT issued with Decree 123/2020/ND-CP of trực tiếp bóng đá k+ Government of Vietnamand ensure that trực tiếp bóng đá k+ enterprise's address content on trực tiếp bóng đá k+ e-invoice matches trực tiếp bóng đá k+ address on trực tiếp bóng đá k+ Business Registration Certificate as per regulation.
In addition, Clause 4, Article 15 ofDecree 123/2020/ND-CPalso stipulates as follows:
Registration, change of information registered for using e-invoices
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- In cases of changes in trực tiếp bóng đá k+ information registered for e-invoice use mentioned in Clause 1 of this Article, businesses, economic organizations, other organizations, households, and individual businesses shall make trực tiếp bóng đá k+ necessary information changes and resubmit to trực tiếp bóng đá k+ tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA, issued with this Decree, through trực tiếp bóng đá k+ General Department of Taxation's e-portal or through an e-invoice service provider, except in cases of termination of e-invoice usage as stipulated in Clause 1, Article 16 of this Decree. trực tiếp bóng đá k+ General Department of Taxation’s e-portal will accept trực tiếp bóng đá k+ re-registration form and trực tiếp bóng đá k+ Tax Authority will process it according to trực tiếp bóng đá k+ provisions at Clause 2 of this Article.
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For cases where trực tiếp bóng đá k+ taxpayer's registered address is affected by trực tiếp bóng đá k+ administrative boundary changes pursuant toResolution No. 1278/NQ-UBTVQH15 2024related to trực tiếp bóng đá k+ rearrangement of administrative units at trực tiếp bóng đá k+ commune level for trực tiếp bóng đá k+ period 2023-2025 in Ho Chi Minh City, whereby trực tiếp bóng đá k+ address information on trực tiếp bóng đá k+ taxpayer’s Business Registration Certificate is no longer appropriate, trực tiếp bóng đá k+ Tax Department requests that enterprises re-register trực tiếp bóng đá k+ information for using e-invoices and ensure trực tiếp bóng đá k+ enterprise's address content on trực tiếp bóng đá k+ e-invoice matches trực tiếp bóng đá k+ address on trực tiếp bóng đá k+ Business Registration Certificate.
Thus, enterprises are required to re-register trực tiếp bóng đá k+ information for using e-invoices after changes to commune-level administrative divisions in Ho Chi Minh City and ensure trực tiếp bóng đá k+ enterprise's address on trực tiếp bóng đá k+ e-invoice matches trực tiếp bóng đá k+ Business Registration Certificate's address.
Is it necessary to re-register trực tiếp bóng đá k+ use of e-invoices after trực tiếp bóng đá k+ administrative division change at trực tiếp bóng đá k+ commune level in Ho Chi Minh City?(Image from Internet)
Where does trực tiếp bóng đá k+ company issue e-invoices when trực tiếp bóng đá k+ address has not been updated due to administrative boundary changes in Vietnam?
Based on Clause 4, Article 10 ofDecree 123/2020/ND-CP, it is stipulated as follows:
Content of invoices
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- Name, address, and tax code of trực tiếp bóng đá k+ seller
trực tiếp bóng đá k+ invoice must display trực tiếp bóng đá k+ name, address, and tax code of trực tiếp bóng đá k+ seller as correctly indicated in trực tiếp bóng đá k+ enterprise registration certificate, branch registration certificate, household business registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, or cooperative registration certificate.
...
Hence, when issuing e-invoices, trực tiếp bóng đá k+ company must issue trực tiếp bóng đá k+ invoice with trực tiếp bóng đá k+ correct address stated in trực tiếp bóng đá k+ enterprise registration certificate, even if trực tiếp bóng đá k+ company has not updated trực tiếp bóng đá k+ address due to administrative boundary changes.
How to register changes in information for using e-invoices when changing administrative divisions in Vietnam?
Based on Clause 4, Article 15 ofDecree 123/2020/ND-CP, it is stipulated as follows:
Registration, change of information registered for using e-invoices
...
- In cases of changes in trực tiếp bóng đá k+ information registered for e-invoice use mentioned in Clause 1 of this Article, businesses, economic organizations, other organizations, households, and individual businesses shall make trực tiếp bóng đá k+ necessary information changes and resubmit to trực tiếp bóng đá k+ tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA, issued with this Decree, through trực tiếp bóng đá k+ General Department of Taxation's e-portal or through an e-invoice service provider, except in cases of termination of e-invoice usage as stipulated in Clause 1, Article 16 of this Decree. trực tiếp bóng đá k+ General Department of Taxation’s e-portal will accept trực tiếp bóng đá k+ re-registration form and trực tiếp bóng đá k+ Tax Authority will process it according to trực tiếp bóng đá k+ provisions at Clause 2 of this Article.
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According to trực tiếp bóng đá k+ above provision, to re-register information for using e-invoices when administrative divisions change, businesses must update trực tiếp bóng đá k+ information and resubmit it to trực tiếp bóng đá k+ tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA, issued with Decree 123/2020/ND-CP, via trực tiếp bóng đá k+ General Department of Taxation's e-portal or through an e-invoice service provider.
