Increase tax management efficiency with electronic invoices

During the 2020-2025 term, the Quang Ninh Provincial Party Committee has always identified the management of state budget revenue as a key task, playing a role in ensuring solid financial resources for sustainable socio-economic development. On that basis, Quang Ninh has implemented many drastic solutions in directing and operating budget revenue and expenditure tasks in an effective and flexible manner; in which electronic invoices are one of the solutions that bring practical effects in management and prevention of tax losses.

Provincial Tax officials check the issuance of electronic invoices in gold trading transactions in the province. Photo: Viet Hung

According to the Resolution of the 15th Provincial Party Congress for the 2020-2025 term, it is expected that in the 2021-2025 period, the total state budget revenue in the province will reach over VND 243,800 billion, an increase of about 16% compared to the 2016-2020 period. In order to realize this goal, the province has issued a series of synchronous mechanisms, policies and solutions. Accordingly, the budget management mechanism is strictly built, clearly stipulating the decentralization of revenue sources, expenditure tasks, and the division ratio of revenue items between government levels; the regular expenditure allocation norms for the 2022-2025 period ensure the principle that the provincial budget plays a leading role, while maximally decentralizing revenue items associated with the management responsibilities of each unit and locality. The province also increases the rate of regulation from lower-level budgets to higher-level budgets for divided revenue items.

In addition, the province also directed the restructuring of state budget revenue and expenditure, focusing on increasing the domestic revenue rate; innovating the management mechanism and decentralizing the budget reasonably in association with enhancing the responsibility of the head; ensuring correct and sufficient collection and timely budget payment. The province is also one of the first localities in the country to synchronously deploy electronic invoices, promote digital transformation of the Tax sector, helping to shorten processing time and minimize revenue loss.

Based on the direction of the province, Quang Ninh Provincial Tax Department proactively develops and deploys synchronous solutions to prevent revenue loss, collect tax debts, and inspect enterprises in a transparent manner, in line with the roadmap for applying electronic invoices.

In 2022, implementing Decree 123/2020/ND-CP of the Government on regulations on invoices and documents, the Tax sector has actively accompanied and supported households, individuals and businesses subject to the application to promote the deployment of electronic invoices generated from cash registers, ensuring that 100% of subjects fully implement, towards transparency and strengthening tax management. In addition, the Tax sector has deployed the ETax Mobile application to individual taxpayers to pay taxes and fees electronically.

Thanks to that, the total state budget revenue in the 2020-2024 period of the provincial Tax sector reached nearly 192 trillion VND, equal to 103% of the estimate assigned by the Ministry of Finance, equal to 95% of the estimate assigned by the province, equal to 139% compared to the previous term. The rate of tax declarations submitted on time reached an average of 98.5%; 100% of tax refund dossiers were resolved on time; 100% of value added tax refunds were made electronically...

Hong Cap Company Limited (Zone 8, Van Don Special Zone) declares taxes via the tax authority's electronic software.

In particular, implementing Decree No. 70/2025/ND-CP of the Government amending and supplementing Decree 123/2020/ND-CP regulating invoices and documents, from June 1, 2025, business households with revenue of 1 billion VND/year or more must use electronic invoices generated from cash registers. Accordingly, the Tax sector has assigned specific targets to each tax base to propagate, mobilize, and guide businesses with activities of selling goods and providing services directly to consumers and business households and individuals with revenue of 1 billion VND/year or more to use electronic invoices generated from cash registers. At the same time, tax officers have directly visited each business household to support the implementation in a convenient way. The Tax Department also coordinated with solution providers such as Viettel, Misa , Sapo... to organize direct and online conferences on the use of electronic invoices in the province. Currently, 100% of businesses, households and individuals in the province that are eligible for the application have registered and used electronic invoices generated from cash registers in accordance with regulations.

Thanks to the high determination in implementing electronic invoices generated from cash registers according to Decree 70/2025/ND-CP, according to the counting results, Quang Ninh Provincial Tax has a high rate of 81% of business households registering and using invoices from cash registers; of which, the rate of declaring households is 83% with 1,780/2,129 households using; the rate of contracted households is 66% with 228/343 households using.

2025 is also an important year, a year of acceleration, breakthrough to the finish line, striving to achieve the highest results in the goals and targets of the socio-economic plan, state budget finance throughout the term. Therefore, the Provincial Tax Department has identified the implementation of electronic invoices as one of the important solutions to improve the efficiency of budget revenue management. Right from the beginning of the year, the Provincial Tax Department has reviewed and classified business establishments to support the use of electronic invoices connected directly with tax authorities. The synchronous implementation of electronic invoices not only contributes to increasing domestic revenue but also promotes transparency, improves management efficiency, prevents tax losses in the retail sector, protects consumer rights, and contributes to promoting digital transformation in the province.

As of July 2025, Quang Ninh Provincial Tax Department has collected 4,417 billion VND in budget revenue; accumulated revenue in 7 months is 25,598 billion VND, reaching 68.1% of the ordinance estimate, reaching 64.8% of the province's assigned estimate and equal to 114% of the same period.

The two tax offices of Quang Ninh province coordinated to propagate and guide taxpayers to install and use the eTax Mobile application in Mong Cai 1 ward.

According to the leader of Quang Ninh Provincial Tax Department, in order to strive to complete the task of collecting state budget in the last months of the year, the Provincial Tax Department will closely coordinate with local authorities in revenue management, review and exploitation of revenue sources; continue to innovate and effectively implement propaganda to support taxpayers, administrative reform, control of tax administrative procedures; promote digital transformation, standardize tax code data and implement tax payment via eTax Mobile application; focus on directing tax inspection and debt management to ensure the completion of assigned targets.

Total state budget revenue in the 2021-2025 period is estimated at VND 274,000 billion, 1.3 times higher than in the 2016-2020 period, increasing by an average of 3.1% per year, exceeding the target set by the Resolution of the 15th Provincial Party Congress. The contribution rate of revenues (excluding land use fees) to GRDP growth is about 13%. Of which, domestic revenue is expected to reach VND 195,756 billion, accounting for about 71% of total revenue, reflecting a stable and sustainable development trend, not dependent on revenue from land or import tax.

Propaganda work has also been promoted in many diverse forms, helping sellers and buyers better understand the benefits of using electronic invoices. The Tax Department also focuses on supporting and removing difficulties for businesses and business households. Business establishments are given detailed instructions to apply electronic invoices in the most convenient way; at the same time, coordinate with electronic invoice solution providers to support technology, conversion costs and application. This is an important step to help businesses feel more confident in implementing the use of electronic invoices.

The synchronous and effective implementation of electronic invoices in the province has significantly contributed to modernizing tax management, preventing budget losses and creating a transparent business environment. Electronic invoices not only contribute to shortening the process of tax declaration and payment, reducing costs for businesses and people, but also enhance the ability to monitor, analyze data, and promptly detect tax fraud. Thanks to the application of electronic invoices, many revenue sources have been effectively exploited, domestic budget revenue has continuously maintained a stable growth rate, making an important contribution to the completion and exceeding of the province's socio-economic development targets for the 2020-2025 term; thereby, creating a solid foundation for the goals in the new term.

Van Anh

Source: https://baoquangninh.vn/tang-hieu-qua-quan-ly-thue-bang-hoa-don-dien-tu-3371579.html