Issuing electronic invoices after each sale of gasoline is an important solution, contributing to strengthening control over invoice issuance, revenue management and tax obligations of enterprises, preventing fraud in gasoline trading, limiting gasoline smuggling, increasing state budget revenue, etc.
To ensure compliance with legal regulations on invoices and documents for consumers, the Provincial Tax Department has promoted the implementation of regulations on electronic invoices for each sale of gasoline and oil trading activities in the province. The Provincial Tax Department has notified enterprises, organizations, and business households operating in the business and retail of gasoline and oil in the province of the directives of the Prime Minister, the Ministry of Finance , the General Department of Taxation, and the Provincial People's Committee on the issuance of electronic invoices for each sale of gasoline and oil trading activities. Specifically, Official Dispatch No. 1123 dated November 18, 2023 of the Prime Minister on strengthening the management and use of electronic invoices, contributing to promoting digital transformation; Official Dispatch No. 1284 dated December 1, 2023 of the Prime Minister on strengthening the management and use of electronic invoices for gasoline and oil trading and retail activities; Official Dispatch No. 5080 dated November 13, 2023 and Official Dispatch No. 5468 dated December 5, 2023 of the General Department of Taxation on the implementation of regulations on electronic invoices for each sale for retail gasoline business... Along with that, promote and diversify measures and solutions to propagate to taxpayers, stores, and gasoline businesses the legal regulations on invoices, documents and benefits of issuing electronic invoices for each sale.
Electronic invoice is required after each sale of gasoline and oil.
The tax authority recommends that when selling gasoline and oil, the seller must issue an electronic invoice for each sale to deliver to the buyer in accordance with the provisions of Clause 1, Article 90 of the Tax Administration Law No. 38/2019/QH14 and Point i, Clause 4, Article 9 of Decree No. 123/2020/ND-CP. In order to strengthen tax management and create civilized consumption habits, buying and selling goods with legal invoices and documents, organizations, businesses and individuals when buying gasoline and oil at retail stores need to request the seller to issue an invoice according to the exact quantity of goods purchased.
People fill up gas at gas stations in the province.
The provincial Tax Department said that the Tax Department will work with the provincial interdisciplinary team to conduct surprise inspections and checks on the issuance of electronic invoices for each sale of petroleum business activities in the province. At the same time, strictly handle cases of violations of legal regulations on invoices and documents according to Decree 125 dated October 19, 2020 of the Prime Minister . Thereby, to promote the management of the use of electronic invoices, contributing to ensuring a fair and transparent business environment for people and businesses and successfully implementing the national digital transformation strategy.
In order to promptly grasp the difficulties and obstacles of enterprises when implementing policies, the Provincial Tax Department organized training and dialogues on electronic invoices generated from cash registers, electronic invoices for business activities, and retail of gasoline. At the same time, it answered questions about tax policies and software applications, features, and applications of electronic invoices generated from cash registers for business activities, retail of gasoline... to facilitate implementation by gasoline businesses.
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