If they do not issue electronic invoices, retail gas stations will be punished.

(LĐ online) - On December 19, the Provincial People's Committee directed the implementation of the use of electronic invoices for petroleum business and retail activities in the province.

The Provincial People's Committee requests provincial departments and branches; People's Committees of districts and cities; and petroleum trading enterprises in the province to implement a number of contents for petroleum trading and retail activities to issue electronic invoices for each sale.

Lam Dong province implements control of electronic invoices in petroleum business

Specifically, the Provincial Tax Department continues to promote and diversify measures and solutions to disseminate to taxpayers, stores, and petroleum businesses in the province the legal regulations on invoices, documents, and the benefits of issuing electronic invoices for each sale. Direct specialized departments and regional Tax Departments to send notices to guide and disseminate legal regulations on the use of electronic invoices in petroleum business activities; forms of sanctions and fines for violations of not issuing electronic invoices after each sale of petroleum in accordance with the law.

Establish an inspection team (led by the leader of the Provincial Tax Department); organize inspection and supervision of the implementation of electronic invoices in petroleum business activities in districts and cities; summarize implementation results, difficulties and problems and report to the Provincial People's Committee and the General Department of Taxation for timely direction.

The Department of Information and Communications, Lam Dong Radio and Television Station, and Lam Dong Newspaper shall strengthen the dissemination and popularization of legal regulations on the use of electronic invoices, helping people and businesses understand the benefits, responsibilities, and effectiveness of using electronic invoices, and raising taxpayers' awareness of compliance with tax law obligations.

The Department of Industry and Trade studies legal regulations to specify mandatory criteria before granting licenses, the pumps must ensure electronic features (capable of connecting data on the pump to the computer to issue electronic invoices according to regulations) in granting certificates of eligibility for petroleum business for newly established retail stores. Closely coordinate with the Tax Department to grasp the current situation of electronic invoice implementation for each sale at petroleum retail stores in the whole province; advise and propose to the Provincial People's Committee drastic solutions and measures to promote and supervise petroleum retail business units to issue electronic invoices after each sale in accordance with the provisions of law.

The Department of Science and Technology is responsible for supporting businesses and retail gasoline stores in consulting on upgrading and replacing gasoline pumps that do not ensure the conditions for connecting data on the pump to the computer to issue electronic invoices after each sale.

Lam Dong Provincial Market Management Department strengthens inspection and supervision of petroleum trading activities in the province; associated with propaganda and dissemination of legal regulations on the use of electronic invoices for petroleum trading activities; promptly detects violations in the use of electronic invoices for purchased and sold goods for handling or recommends competent authorities to handle violations according to the provisions of law.

The Provincial Police Department directs specialized departments and the Police of districts and cities to closely coordinate and accompany local tax agencies in disseminating and guiding taxpayers to strictly implement regulations on the use of electronic invoices in the purchase and sale of goods in the locality. Coordinate inspections and checks to promptly detect, prevent and strictly handle acts of counterfeiting and fraud regarding electronic invoices.

The People's Committees of districts and cities shall strengthen the direction of departments, offices and People's Committees of communes, wards and towns to closely coordinate and accompany the Tax sector in the work of propaganda, inspection, examination, management and use of electronic invoices, improve the effectiveness of state management in tax administration; strictly handle according to the law cases where there are regulations on the use of electronic invoices but they are not implemented.

Establish an inspection team to conduct regular and surprise inspections of the registration and use of electronic invoices for retail gasoline stores in the management area; handle according to authority or propose to competent authorities to handle cases of gasoline trading but not issuing electronic invoices according to regulations.

Enterprises and retail gasoline stores in the province are responsible for implementing electronic invoices in accordance with regulations.

According to Decree 123/2020/ND-CP on the management and use of invoices when selling goods and providing services, the time for issuing electronic invoices for the sale of gasoline at retail stores is the time when the sale of gasoline is completed for each sale. Sellers must ensure that electronic invoices are fully stored for the sale of gasoline to non-business individuals and business individuals and ensure that they can be looked up when requested by competent authorities. Decree 80/2023/ND-CP on gasoline trading also stipulates that gasoline retail must apply electronic invoices.

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