According to the provisions of the Law on Tax Administration and its implementing documents, when selling goods or providing services, the seller must issue an electronic invoice to the buyer. For business activities, retailing gasoline and oil, the time to issue an electronic invoice to the customer is the time when the sale of gasoline and oil is completed for each sale. Currently, in the whole province, there are a total of 70 retail gasoline and oil stores with 245 fuel pumps operating in 56/129 commune-level administrative units. Of which, the number of gasoline and oil stores that have issued electronic invoices for each sale is 40 stores with 126 fuel pumps; 30 stores with 119 fuel pumps have not issued electronic invoices for each sale.
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To specify the directive documents of the Government, the Ministry of Finance, the General Department of Taxation, and the Provincial People's Committee on the implementation of the regulations on electronic invoices for each sale of gasoline and oil retail business activities, the Provincial Tax Department recently organized a conference to disseminate and dialogue with representatives of stores and enterprises on the management and use of electronic invoices for gasoline and oil retail business activities.
Mr. Duong Duy Bay, Deputy Director of the Provincial Tax Department, said: Through the conference, representatives of businesses and petrol and oil stores in the province will better understand the provisions of the Tax Administration Law on issuing invoices for each sale to avoid violations in the management and use of invoices. At the conference, businesses received answers from tax authorities, petrol and oil businesses that have applied e-invoices for each sale as well as e-invoice solution providers, clarifying difficulties in the implementation process. This will help petrol and oil businesses have basic information for implementation.
According to regulations, the issuance of invoices must be fully implemented for each transaction, regardless of the value of each sale or service provision. However, with 30 stores applying the use of electronic invoices but not yet issuing electronic invoices for each sale, it is because they are still doing it manually, not automatically, so they do not ensure compliance with the regulations on issuing invoices for each sale.
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In the coming time, in addition to disseminating and dialogue with gasoline and oil businesses, the tax sector is continuing to closely coordinate with relevant agencies to directly inspect and urge units and stores to apply electronic invoices for each sale. At the same time, coordinate with relevant departments and branches to continue to strengthen propaganda work; coordinate with units providing electronic invoice solutions to raise awareness of the necessity of using electronic invoices and support businesses in the implementation process.
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