Accordingly, Clauses 3, 4, 5, 6, Article 6 of Decree No. 158/2024/ND-CP stipulates the business of passenger transport by taxi as follows:
“Article 6. Passenger transport business by taxi
...3. Trip fares using a meter
a) The vehicle must be equipped with a fare meter that has been inspected and sealed by a competent metrological authority, and must have a device for printing invoices or receipts connected to the fare meter on the vehicle; the fare meter and printing device must be fixed in a position that is easy for passengers to observe; the driver must issue an electronic invoice and send it to the passenger at the end of the trip;
b) The receipt must contain the following minimum information: name of the transport business unit, vehicle registration number, trip distance (km) and total amount the passenger must pay.
4. Trip fares through the use of fare calculation software that connects directly with passengers via electronic means to book vehicles, cancel trips, and calculate trip fares (hereinafter referred to as fare calculation software)
a) The vehicle must have a device that connects directly with passengers to book or cancel trips;
b) Trip fare is calculated based on the distance determined on the digital map;
c) The fare calculation software must ensure compliance with the provisions of the law on electronic transactions; the passenger interface must have the name or logo of the transport business unit and must provide passengers with the minimum contents before transporting: name of the transport business unit, driver's full name, vehicle registration plate, itinerary, trip distance (km), total amount the passenger must pay and phone number to handle passenger complaints.
5. Trip fare according to agreement with the transport business unit
The fare for the trip is agreed upon between the passenger and the transport business unit according to the fee schedule posted on the taxi or through the fare calculation software of the passenger transport business unit by taxi.
6. At the end of the trip, the transport business unit using the fare calculation software must send (via the software) the electronic invoice of the trip to the passenger, and at the same time send the invoice information to the Tax authority according to regulations"
7. Passenger transport business units by taxi must notify the Department of Transport where the transport business license is issued, the Tax authority (where the transport business unit declares and pays taxes) about the method of calculating the fare used on the unit's taxi..."
At Point g, Clause 10, Article 23, the Decree stipulates one of the following cases where a transport unit's badge will be revoked:
“g) Revoke the badges of automobiles and four-wheeled motor vehicles that members of transport cooperatives do not register for tax or declare tax according to tax law.”
Article 74 of Decree 158 stipulates the responsibilities of business units transporting by automobile and four-wheeled motor vehicles as follows:
“…2. When conducting business activities, it is necessary to register a tax code with the local tax authority where the unit has its head office or branch office; and fulfill tax obligations according to regulations. When participating in the transportation business by car or four-wheeled motor vehicles, cooperative members must fulfill tax obligations according to regulations...
4. Applying science and technology, applying software in vehicle management, driver management, archiving records, electronic tickets, electronic transport contracts, electronic invoices, posting information on vehicles, receiving and processing passenger feedback information according to current law provisions….”
According to the provisions of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019: "When selling goods or providing services, the seller must issue an electronic invoice to the buyer in a standard data format and must fully record the content according to the provisions of the law on tax and the law on accounting, regardless of the value of each sale of goods or provision of services." Particularly for passenger transport business by taxi, Decree No. 158/2024/ND-CP has a new provision: the driver must issue an electronic invoice to send to the passenger at the end of the trip.
For transport business units that commit administrative violations regarding invoices, sanctions shall be implemented in accordance with relevant provisions in Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government regulating sanctions for administrative violations regarding taxes and invoices (amended and supplemented in Decree No. 102/2021/ND-CP dated November 16, 2021).
Source: https://baoquangnam.vn/lai-xe-taxi-phai-lap-hoa-don-dien-tu-cung-cap-cho-hanh-khach-khi-ket-tet-tec-hanh-trinh-3147229.html
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