Electronic Invoices: Ho Chi Minh City Boosts Effective Management Of Business Households And Individuals

Detailed Plan And Inter-Agency Coordination

Under the direction of the Ho Chi Minh City People’s Committee (UBND), functional agencies will closely coordinate with the Regional Tax Department II to review, inspect, and implement appropriate tax management solutions. The primary focus is to guide business households and individuals required to use electronic invoices generated from cash registers with tax authority codes.

Role Of Regional Tax Department II

Regional Tax Department II will continue to implement directives from the Government, Ministry of Finance, Ho Chi Minh City People’s Committee, and the General Department of Taxation regarding tax management for business households and individuals, as well as the deployment of e-invoices from cash registers. Concurrently, this unit will lead and collaborate with the Department of Finance and relevant agencies to research and propose mechanisms, policies, and financial support plans for business households and individuals still facing difficulties with IT infrastructure, ensuring the smooth adoption of e-invoices.

State Bank Of Vietnam – Branch II

The State Bank of Vietnam – Branch II is tasked with directing and guiding credit institutions to connect with and provide information to tax authorities regarding bank transactions of business households and individuals. Additionally, it will implement coercive measures (if applicable) and develop e-commerce (TMĐT) payment systems, integrating electronic payment utilities for widespread use across e-commerce models in the area.

Ho Chi Minh City Police

The Ho Chi Minh City Police will enhance directives to functional departments and police agencies at all levels to receive and process crime reports, denunciations, and recommendations for prosecution related to tax offenses. This unit will also provide information and data concerning business households and individuals, especially those involved in transport, e-commerce, and house rentals who have not yet registered, declared, and paid taxes, enabling tax authorities to provide timely guidance and management.

Department Of Industry And Trade

The Department of Industry and Trade will coordinate, connect with, and provide information to tax authorities regarding individuals engaged in e-commerce activities. Simultaneously, it will direct market management agencies to strengthen cooperation with tax authorities in disseminating laws on commercial goods and services. Collaborative inspection and handling of business households and individuals concerning prices, origins, product quality, and food safety are also emphasized to promptly detect and prevent illegal business activities, commercial fraud, and intellectual property violations.

Thu Duc City People’s Committee And District People’s Committees

The Thu Duc City People’s Committee and district people’s committees need to enhance the effective operation of Steering Committees for Anti-Revenue Loss and Tax Debt Collection, as well as Steering Committees for deploying e-invoices from cash registers. These committees will coordinate with tax authorities to implement solutions aimed at combating state budget revenue loss, focusing on the non-state economic sector, particularly in areas of direct retail goods and services to consumers such as food and beverage, restaurants, hotels, and gold and silver trading. Furthermore, specialized reviews and violation handling will be implemented for businesses that fail to issue invoices promptly to buyers, thereby requiring and guiding taxpayers to register and use e-invoices as stipulated.