Public Telegram 10/CD-TCT 2023 e-invoice issuance for petroleum retail business activities

PUBLIC TELEGRAM

On the drastic and effective implementation of e-invoice issuance for petroleum retail business activities

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THE GENERAL DIRECTOR OF TAXATION notifies:

On December 1, 2023, the Prime Minister promulgated the Public Telegram No. 1284/CD-TTg to request ministries, sectors, localities to strengthen the management and use of electronic invoices (e-invoices) for petroleum retail business activities; the completion date is December 2023.

Implementing the Prime Minister's Direction, the Ministry of Finance promulgated Official Dispatch No. 13348/BTC-TCT on December 04, 2023, to request Chairpersons of People's Committees of provinces and centrally-run cities to direct, closely and regularly coordinate with the Ministry of Finance in the implementation of e-invoices for the petroleum retail business.

The General Department of Taxation issued Official Dispatch No. 5080/TCT-DNL dated November 13, 2023, Official Dispatch No. 5468/TCT-DNL dated December 5, 2023, to direct Tax Departments of provinces and centrally-run cities to advise People's Committees in directing local agencies and sectors to coordinate with tax agencies to urgently implement to enterprises and petroleum retail stores issuing e-invoices after each sale according to regulations.

Report summarization results until December 19, 2023 show that, a number of Tax Departments have urgently and actively implemented solutions to promote enterprises and petroleum retail stores in localities to issue e-invoices after sales (such as advising People's Committees to issue direction documents to departments, sectors, and petroleum business units in localities; coordinating with departments, sectors to organize work, conversation with petroleum business units and solution providers; etc.). However, there are a number of Tax Departments that fail to properly assess the importance and do not drastically implement the direction of the Prime Minister and the Ministry of Finance in the issuance of e-invoices after each sale for petroleum retail business under the Law on Tax Administration No. 38/2019/QH14, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020; fail to review, completely and accurately statisticize on the implementation in the localities, and the number of enterprises and stores that have issued e-invoices or have not yet issued e-invoices for each sale to have appropriate solutions. The implementation of Tax Departments basically stops at the propaganda level, without specific tasks assigned to each office, each manager to implement the directions of the Prime Minister, the Minister of Finance and the General Department of Taxation.

To continually and effectively implement the Prime Minister’s Public Telegram No. 1284/CD-TTg, the Ministry of Finance’s Official Dispatch No. 13348/BTC-TCT, the General Director of Taxation requests the Directors of Tax Departments of provinces and cities to continually direct and urgently implement the following tasks:

1. For localities that do not have written instructions from People's Committees, Tax Departments shall take responsibility for advising People's Committees to direct Departments, sectors to proactively coordinate with tax agencies to implement synchronous, effective, and decisive solutions to request petroleum retail business units to issue e-invoices after each sale in accordance with law and directions of the Prime Minister and the Ministry of Finance.

2. Tax Departments shall continue to coordinate closely with local departments and sectors to review and grasp the current status of infrastructure, equipment, and progress of the implementation of e-invoices for each sale at each petroleum retail store; immediately organize working sessions with petroleum retail business units, publicly invite solution providers to share successful implementation experiences and discuss effective solutions; advise and propose to People's Committees of provinces and cities to promptly remove difficulties (if any) to successfully implement the issuance of e-invoices for each sale for petroleum retail business activities in the localities to ensure progress according to the direction of the Prime Minister in Public Telegram No. 1284/CD-TTg.

3. Tax Departments shall drastically implement tasks to leaders of the Tax Departments, leaders of offices and Tax Branches, and implement specific tasks to civil servants managing units to work and propagate guidelines and policies on legal regulations on e-invoices to each enterprise and petroleum retail store so that such units can clearly understand, be fully aware of their responsibilities and commit to issue e-invoices after each sale according to regulations. Attach responsibility for inspection, supervision, and handling of violations for inadvertent and intentional non-compliant units.

4. Tax Departments shall report specifically on the implementation of contents and tasks under the direction of the Ministry of Finance and the General Department of Taxation in Official Dispatch No. 13348/BTC-TCT, Official Dispatch No. 5080/TCT-DNL, Official Dispatch No. 5468/ TCT-DNL and send daily implementation results to the General Department of Taxation to email address: [email protected].

The General Director of Taxation requests Directors of Tax Departments of provinces and centrally-run cities to strictly implement the direction of the Prime Minister and the Minister of Finance on issuing e-invoices for petroleum retail business./.