Required to issue electronic invoices after each retail sale of gasoline

The General Director of the General Department of Taxation has just issued a document directing tax authorities at all levels to urgently and resolutely implement the direction of the Government and the Ministry of Finance in directing the implementation of regulations on issuing electronic invoices after each sale for retail gasoline business.

Accordingly, a quick synthesis of reports from the Tax Departments shows that basically the Tax Departments have not yet realized the importance, urgency, and determination of the Government and the Ministry of Finance in directing the implementation of regulations on issuing electronic invoices after each sale for retail gasoline and oil businesses, leading to a lack of drastic and thorough implementation to the affiliated Tax Departments and Branches.

In particular, some Tax Departments have proposed and recommended measures that are inconsistent with the regulations on invoices and documents in Tax Administration Law No. 38 and Decree No. 123 of the Government.

Finance - Banking - General Department of Taxation: Mandatory electronic invoice issuance after each retail sale of gasoline — Regulations on creating electronic invoices after each sale at retail gasoline stores are one of the mandatory tasks.

In order to promptly and effectively implement Official Dispatch No. 1123, Official Dispatch No. 1284 of the Prime Minister , Directive No. 04 of the Minister of Finance, the General Department requests the Director of the Provincial and Municipal Tax Department to fully and promptly disseminate to each leader and civil servant in the unit the viewpoints and directions of the Prime Minister and the Minister of Finance in the above documents to further raise awareness of the organizational and individual responsibilities of cadres and civil servants in the unit in organizing the implementation of legal provisions on invoices and documents in the Tax Administration Law No. 38.

In particular, the regulation on issuing electronic invoices after each sale at retail gasoline stores as prescribed in Decree No. 123 is one of the mandatory and important tasks that must be performed.

Units need to review and rectify tax management for businesses and retail stores selling gasoline in the area. Units need to implement effective management solutions to strengthen revenue management to ensure correct and full collection; promote solutions to prevent tax fraud and loss according to the law.

Coordinate with local authorities to advise the People's Committees of provinces and cities to establish interdisciplinary teams to deploy electronic invoices for each sale at retail gasoline stores.

Along with that, units must make specific plans and immediately implement synchronous, effective and drastic solutions, requiring retail gasoline businesses to issue electronic invoices after each sale at retail gasoline stores according to the provisions of law and the direction of the Prime Minister and the Ministry of Finance.

Previously, the Prime Minister issued Official Dispatch No. 1123 requesting ministries, branches and localities to strengthen the management and use of electronic invoices; Official Dispatch No. 1284 requesting ministries, branches and localities to strengthen the management and use of electronic invoices for petroleum business and retail activities.

Implementing the direction of the Prime Minister, the Ministry of Finance issued Directive No. 04 requesting heads of tax agencies at all levels to strengthen the management and use of electronic invoices to contribute to promoting national digital transformation; Official Dispatch No. 13348 requested the Chairman of the People's Committee of provinces and centrally-run cities to pay attention to directing and closely and regularly coordinating with the Ministry of Finance in tax management in general and implementing electronic invoices for the retail business of petroleum.

The General Department of Taxation has also issued Official Dispatch No. 5080 requesting the Tax Departments of provinces and centrally-run cities to urgently strengthen management, inspection, supervision, and promote the issuance of electronic invoices after each sale for retail gasoline business activities .

Source