Decision No. 635/QD-TCT 2020 regulations on methods of data transmission and reception with tax authorities

DECISION

Promulgating regulations on the components containing electronic invoice data and methods of data transmission and reception with tax authorities

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GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION

Pursuant to the Law on Tax Administration dated November 29, 2006 and the Law on amending and supplementing a number of articles of the Law on Tax Administration;

Pursuant to the Law on Value-added Tax dated June 3, 2008 and the Law on amending and supplementing a number of articles of the Law on Value-added Tax;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Government’s Decree No. 119/2018/ND- CP dated September 12, 2018 promulgating electronic invoices for sale of goods and provision of services;

Pursuant to the Government's Decree No. 130/2018/ND-CP dated September 27, 2018, detailing regulations on the implementation of a number of Articles of the Law on digital signature and digital signature authentication service;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on electronic transactions in financial activities;

Pursuant to the Prime Minister's Decision No.41/2018/QD-TTg dated September 25, 2018, defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to the Circular No. 39/2017/TT-BTTTT dated December 15, 2017 of the Ministry of Information and Communications, issuing the list of technical standards on application of information technology in State agencies;

Pursuant to the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance, providing guidance on the implementation of a number of Articles of the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018, promulgating regulations on electronic invoices for sale of goods and provision of services;

At the request of the Director of the Information Technology Department.

DECIDES:

Article 1.  Issue together with this Decision the Regulations on the components containing electronic invoice data and methods of data transmission and reception with tax authorities.

Article 2. This Decision shall take effect from the signing date and shall be applied to enterprises, organizations, business households and individuals registering, using and providing e-invoicing solutions in accordance with regulations provided in the Government’s Decree No. 119/2018/ND-CP and the Circular No. 68/2019/TT-BTC.  

Article 3. Heads of Departments, Units under the General Department of Taxation, Directors of Tax Departments of provinces and municipalities, relevant entities and individuals shall be responsible for implementing this Decision.

Article 4. If documents used as references herein are revised, amended, supplemented or replaced, their new versions thereof shall be applied.

In the course of implementation, if there is any difficulties that arises, relevant units shall report  to the General Department of Taxation (via the Department of Information Technology) for consideration of amending or supplementing proper regulations ./.

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