Decision No. 526/QD-BTC dated April 16, 2018 of the Ministry of Finance on expansion of the scope of pilot application of e-invoices with verification codes of tax agencies

DECISION

On expansion of the scope of pilot application of e-invoices with verification codes of tax agencies

THE MINISTER OF FINANCE

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to November 29, 2005 Law No. 51/2005/QH11on E-Transactions;

Pursuant to November 20, 2015 Accounting Law No. 88/2015/QH13 and guiding documents;

Pursuant to the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, providing for goods sale and service provision invoices; and Decree No. 04/2014/ND-CP of January 17, 2014, amending and supplementing a number of articles of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015,detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Laws on Taxes and amending and supplementing a number of articles of the decrees on taxes;

Pursuant to the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, detailing the implementation of the Law on E-Transactions regarding digital signatures and digital signature certification services; Decree No. 106/2011/ND-CP of November 23, 2011, amending and supplementing a number of articles of the Government’s Decree No. 26/2007/ND-CP of February 15, 2007; and Decree No. 170/2013/ND-CP of November 13, 2013, amending and supplementing a number of articles of the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, and Decree No. 106/2011/ND-CP of November 23, 2011;

Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities; and Decree No. 156/2016/ND-CP of November 21, 2016, amending and supplementing a number of articles of the Government’s Decree No. 27/2007/ND-CP of February 23, 2007;

Pursuant to the Government’s Decree No. 64/2007/ND-CP of April 10, 2007, on information technology application in state agencies’ operations;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Ministry of Finance’s Circular No. 32/2011/TT-BTC of March 14, 2011, guiding the creation, issuance and use of e-invoices for goods sale and service provision;

Pursuant to the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, guiding goods sale and service provision invoices; Circular No. 26/2015/TT-BTC of February 27, 2015, guidingvalue-added tax, tax administration and goods sale and service provision invoices;Circular No. 37/2017/TT-BTC of April 27, 2017, amending and supplementing the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, and Circular No. 26/2015/TT-BTC of February 27, 2015;

At the proposal of the General Director of Taxation,

DECIDES:

Article 1.To expand the scope of application of the Minister of Finance’s Decision No. 1209/QD-BTC of June 23, 2015, on the pilot application of e-invoices withverification codes of tax agencies to a number of enterprises in Da Nang city.

The General Department of Taxation shall, based on the information technology system for managing e-invoices with verification codes of tax agencies, select enterprises in provinces and centrally run cities for the pilot application of e-invoices with verification codes of tax agencies other than the enterprises in Hanoi and Ho Chi Minh City as specified in Article 2 of Decision No. 1209/QD-BTC of June 23, 2015, and this Decision.

Article 2.This Decision takes effect on the date of its signing. The General Director of Taxation, Director of the Department of Financial Informatics and Statistics, Director of the Planning and Finance Department, Director of the Department of Tax Policy, Director of the Legal Department, and Chief of the Office of the Ministry of Finance and heads of units of the system of tax agencies shall implement this Decision.-

As authorized by the Minister of Finance

General Director of Taxation

BUI VAN NAM