The Supervisory Board supervises the clicking of the button to select the winning number. Photo: Hanoi Tax Department
46/63 tax department successfully organized
On August 29, 2022, the General Department of Taxation sent an official dispatch to tax departments of provinces and municipalities requesting the expansion of the program “Lucky invoices”. Following the direction, local tax departments have simultaneously sent an open letter to taxpayers, instructing people when buying goods to get invoices to participate in the “Lucky Invoice” prize program organized by the tax office.
According to information received by the General Department of Taxation, 46/63 tax departments have successfully organized the program to select “Lucky invoices”.
|lAccording to the provisions of Article 90 of the Law on Tax Administration 2019, when selling goods or providing services, the seller must issue an electronic invoice to deliver to the buyer.|
Mai Son, Director of the Hanoi Tax Department, said that currently, 100% of taxpayers in Hanoi have used e-invoices, with about 245 million invoices issued in the 9 months of 2022. The issued e-invoices are mainly issued to businesses, households, business individuals or individuals who need to account and provide payment documents. In fact, people nowadays do not have the habit of taking bills when going to buy goods, especially consumer goods. This firstly affects buyers’ interests, creating legal risks, complaints and lawsuits; it directly affects the management of the tax authorities, which can cause state budget losses.
Facing this fact, Hanoi Tax Department soon implemented the program “Lucky invoices”. On October 25, the unit organized a program to choose lucky invoices for valid invoices arising in the second quarter of 2022. As a result, 19 invoices out of nearly 170,000 eligible e-invoices in the second quarter of 2022 were lucky to win.
Mr Nguyen The Hiep, Deputy Director of the Hanoi Department of Industry and Trade, Chairman of the Supervisory Council, said that Hanoi Tax Department randomly selected the selection of lucky invoices made on the lucky invoice software witnessed by the Supervisory Board, thus ensuring objectivity, transparency and fairness.
Similar to Hanoi Tax Department, Bac Giang Tax Department has also successfully organized the program “Lucky invoices” in the area’s 2nd and 3rd quarters of 2022. On the basis of invoice data of the second quarter of 2022 (5,660/9,502 of eligible invoices) and the data of invoices of the third quarter of 2022 (17,616/25,249 of eligible invoices), Bac Giang Tax Department used the randomly selected method by electronic screening on the data system for all e-invoices with the tax authority’s code. The Bac Giang Tax Department also announces the prize structure: every quarter there will be 15 lucky invoices awarded with a total prize of 30 million VND. Including 1 first prize worth 5 million VND; 3 Second prizes worth 3 million VND/prize; 5 Third prizes worth 2 million VND/prize; 6 Consolation prizes worth 1 million VND/prize.
According to Mr Le Ba Ngoc, Director of Bac Giang Tax Department, implementing the “Lucky Invoice” program on the database of e-invoices with the tax authority’s code encourages consumers to have the habit of taking invoices. Electronic invoices when buying goods and services, as well as building civilized consumption, buying and selling goods must have legal invoices and documents, thereby protecting the interests of consumers to the fullest.
Continue to deploy e-invoice software
According to the provisions of Article 90 of the Law on Tax Administration 2019, when selling goods or providing services, the seller must issue an electronic invoice to deliver to the buyer. However, there are only some cases where an invoice is required to account for costs and transport goods on the way to get the invoice, while the rest are in the field of providing goods and services directly to consumers, such as commercial centres, supermarkets, retailing of consumer goods; catering, restaurant, hotel; retail pharmacy; entertainment services and other services, the situation that consumers do not take bills is common.
According to many experts, the habit of consuming in cash, not paying through banks, and buyers without receipts make it very difficult to manage sellers’ revenues. The fact that the buyer does not take the invoice not only creates conditions for the seller to take advantage of tax evasion but also can directly affect the buyer when there is a dispute, after-sales, and proof of legal consumption. Therefore, the program “Lucky bills” is a very good solution to motivate consumers to get invoices today.
The General Department of Taxation has determined that the organization of the program “Lucky invoices” with e-invoices is an important component of a large project to centralize big data of e-invoices to the tax office to serve tax administration. In particular, implementing the “Lucky Invoices” program will be an important factor for consumers to exercise their right to monitor the tax obligations of businesses and sellers.
In the coming time, the Tax sector will continue to deploy e-invoice software to meet new policies on e-invoices, expand and build a gateway system to receive e-invoice data created from cash registers; build a database of electronic invoices and deploy solutions and tools for analyzing and synthesizing data for tax risk management.
At the same time, the Tax sector builds and deploys an integrated tax management system, focusing on meeting the re-engineering of professional processes based on modern architecture, applying new technologies in artificial intelligence and internet and big data, etc; developing and providing digital tax services for taxpayers, thereby, helping to improve the experience for people and businesses.