Factors Affecting the Implementation of Value Added Tax Invoice Law

Regarding the activities of creating, issuing and using VAT invoices as well as in the activities of inspecting, examining and sanctioning administrative violations regarding VAT invoices, the law stipulates what rights and obligations tax authorities have to carry out management.

By providing the concept and some general, basic contents of VAT invoice law to see the role and importance of these regulations in the Vietnamese legal system.

1.2.2. Factors affecting the implementation of value added invoice law

In the scientific research practice of economic - financial as well as legal experts, the term law enforcement has not been widely used. The textbook on State and Law Theory of Hanoi Law University defines law enforcement as follows: "Law enforcement is a process of activities with the purpose of making legal provisions come into life, becoming legal practical actions of legal subjects" [14, p.468].

There is no official concept of implementing VAT invoice law, but it can be understood that: Implementing VAT invoice law is an activity with the purpose of turning the provisions of the law on VAT invoices into legal acts of VAT invoice subjects.

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• Qos Assurance Methods for Multimedia Communications zt2i3t4l5ee zt2a3gs zt2a3ge zc2o3n4t5e6n7ts low. The EF PHB requires a sufficiently large number of output ports to provide low delay, low loss, and low jitter. EF PHBs can be implemented if the output port's bandwidth is sufficiently large, combined with small buffer sizes and other network resources dedicated to EF packets, to allow the router's service rate for EF packets on an output port to exceed the arrival rate λ of packets at that port. This means that packets with PHB EF are considered with a pre-allocated amount of output bandwidth and a priority that ensures minimum loss, minimum delay and minimum jitter before being put into operation. PHB EF is suitable for channel simulation, leased line simulation, and real-time services such as voice, video without compromising on high loss, delay and jitter values. Figure 2.10 Example of EF installation Figure 2.10 shows an example of an EF PHB implementation. This is a simple priority queue scheduling technique. At the edges of the DS domain, EF packet traffic is prioritized according to the values ​​agreed upon by the SLA. The EF queue in the figure needs to output packets at a rate higher than the packet arrival rate λ. To provide an EF PHB over an end-to-end DS domain, bandwidth at the output ports of the core routers needs to be allocated in advance to ensure the requirement μ > λ. This can be done by a pre-configured provisioning process. In the figure, EF packets are placed in the priority queue (the upper queue). With such a length, the queue can operate with μ > λ. Since EF was primarily used for real-time services such as voice and video, and since real-time services use UDP instead of TCP, RED is generally not suitable for EF queues because applications using UDP will not respond to random packet drop and RED will strip unnecessary packets. 2.2.4.2 Assured Forwarding (AF) PHB PHB AF is defined by RFC 2597. The purpose of PHB AF is to deliver packets reliably and therefore delay and jitter are considered less important than packet loss. PHB AF is suitable for non-real-time services such as applications using TCP. PHB AF first defines four classes: AF1, AF2, AF3, AF4. For each of these AF classes, packets are then classified into three subclasses with three distinct priority levels. Table 2.8 shows the four AF classes and 12 AF subclasses and the DSCP values ​​for the 12 AF subclasses defined by RFC 2597. RFC 2597 also allows for more than three separate priority levels to be added for internal use. However, these separate priority levels will only have internal significance. PHB Class PHB Subclass Package type DSCP AF4 AF41 Short 100010 AF42 Medium 100100 AF43 High 100110 AF3 AF31 Short 011010 AF32 Medium 011100 AF33 High 011110 AF2 AF21 Short 010010 AF22 Medium 010100 AF23 High 010110 AF1 AF11 Short 001010 AF12 Medium 001100 AF13 High 001110 Table 2.8 AF DSCPs The AF PHB ensures that packets are forwarded with a high probability of delivery to the destination within the bounds of the rate agreed upon in an SLA. If AF traffic at an ingress port exceeds the pre-priority rate, which is considered non-compliant or “out of profile”, the excess packets will not be delivered to the destination with the same probability as the packets belonging to the defined traffic or “in profile” packets. When there is network congestion, the out of profile packets are dropped before the in profile packets are dropped. When service levels are defined using AF classes, different quantity and quality between AF classes can be realized by allocating different amounts of bandwidth and buffer space to the four AF classes. Unlike EF, most AF traffic is non-real-time traffic using TCP, and the RED queue management strategy is an AQM (Adaptive Queue Management) strategy suitable for use in AF PHBs. The four AF PHB layers can be implemented as four separate queues. The output port bandwidth is divided into four AF queues. For each AF queue, packets are marked with three “colors” corresponding to three separate priority levels. In addition to the 32 DSCP 1 groups defined in Table 2.8, 21 DSCPs have been standardized as follows: one for PHB EF, 12 for PHB AF, and 8 for CSCP. There are 11 DSCP 1 groups still available for other standards. 2.2.5.Example of Differentiated Services We will look at an example of the Differentiated Service model and mechanism of operation. The architecture of Differentiated Service consists of two basic sets of functions: Edge functions: include packet classification and traffic conditioning. At the inbound edge of the network, incoming packets are marked. In particular, the DS field in the packet header is set to a certain value. For example, in Figure 2.12, packets sent from H1 to H3 are marked at R1, while packets from H2 to H4 are marked at R2. The labels on the received packets identify the service class to which they belong. Different traffic classes receive different services in the core network. The RFC definition uses the term behavior aggregate rather than the term traffic class. After being marked, a packet can be forwarded immediately into the network, delayed for a period of time before being forwarded, or dropped. We will see that there are many factors that affect how a packet is marked, and whether it is forwarded immediately, delayed, or dropped. Figure 2.12 DiffServ Example Core functionality: When a DS-marked packet arrives at a Diffservcapable router, the packet is forwarded to the next router based on Per-hop behavior is associated with packet classes. Per-hop behavior affects router buffers and the bandwidth shared between competing classes. An important principle of the Differentiated Service architecture is that a router's per-hop behavior is based only on the packet's marking or the class to which it belongs. Therefore, if packets sent from H1 to H3 as shown in the figure receive the same marking as packets from H2 to H4, then the network routers treat the packets exactly the same, regardless of whether the packet originated from H1 or H2. For example, R3 does not distinguish between packets from h1 and H2 when forwarding packets to R4. Therefore, the Differentiated Service architecture avoids the need to maintain router state about separate source-destination pairs, which is important for network scalability. Chapter Conclusion Chapter 2 has presented and clarified two main models of deploying and installing quality of service in IP networks. While the traditional best-effort model has many disadvantages, later models such as IntServ and DiffServ have partly solved the problems that best-effort could not solve. IntServ follows the direction of ensuring quality of service for each separate flow, it is built similar to the circuit switching model with the use of the RSVP resource reservation protocol. IntSer is suitable for services that require fixed bandwidth that is not shared such as VoIP services, multicast TV services. However, IntSer has disadvantages such as using a lot of network resources, low scalability and lack of flexibility. DiffServ was born with the idea of ​​solving the disadvantages of the IntServ model. DiffServ follows the direction of ensuring quality based on the principle of hop-by-hop behavior based on the priority of marked packets. The policy for different types of traffic is decided by the administrator and can be changed according to reality, so it is very flexible. DiffServ makes better use of network resources, avoiding idle bandwidth and processing capacity on routers. In addition, the DifServ model can be deployed on many independent domains, so the ability to expand the network becomes easy. Chapter 3: METHODS TO ENSURE QoS FOR MULTIMEDIA COMMUNICATIONS In packet-switched networks, different packet flows often have to share the transmission medium all the way to the destination station. To ensure the fair and efficient allocation of bandwidth to flows, appropriate serving mechanisms are required at network nodes, especially at gateways or routers, where many different data flows often pass through. The scheduler is responsible for serving packets of the selected flow and deciding which packet will be served next. Here, a flow is understood as a set of packets belonging to the same priority class, or originating from the same source, or having the same source and destination addresses, etc. In normal state when there is no congestion, packets will be sent as soon as they are delivered. In case of congestion, if QoS assurance methods are not applied, prolonged congestion can cause packet drops, affecting service quality. In some cases, congestion is prolonged and widespread in the network, which can easily lead to the network being "frozen", or many packets being dropped, seriously affecting service quality. Therefore, in this chapter, in sections 3.2 and 3.3, we introduce some typical network traffic load monitoring techniques to predict and prevent congestion before it occurs through the measure of dropping (removing) packets early when there are signs of impending congestion. 3.1. DropTail method DropTail is a simple, traditional queue management method based on FIFO mechanism. All incoming packets are placed in the queue, when the queue is full, the later packets are dropped. Due to its simplicity and ease of implementation, DropTail has been used for many years on Internet router systems. However, this algorithm has the following disadvantages: − Cannot avoid the phenomenon of “Lock out”: Occurs when 1 or several traffic streams monopolize the queue, making packets of other connections unable to pass through the router. This phenomenon greatly affects reliable transmission protocols such as TCP. According to the anti-congestion algorithm, when locked out, the TCP connection stream will reduce the window size and reduce the packet transmission speed exponentially. − Can cause Global Synchronization: This is the result of a severe “Lock out” phenomenon. Some neighboring routers have their queues monopolized by a number of connections, causing a series of other TCP connections to be unable to pass through and simultaneously reducing the transmission speed. After those monopolized connections are temporarily suspended, Once the queue is cleared, it takes a considerable amount of time for TCP connections to return to their original speed. − Full Queue phenomenon: Data transmitted on the Internet often has an explosion, packets arriving at the router are often in clusters rather than in turn. Therefore, the operating mechanism of DropTail makes the queue easily full for a long period of time, leading to the average delay time of large packets. To avoid this phenomenon, with DropTail, the only way is to increase the router's buffer, this method is very expensive and ineffective. − No QoS guarantee: With the DropTail mechanism, there is no way to prioritize important packets to be transmitted through the router earlier when all are in the queue. Meanwhile, with multimedia communication, ensuring connection and stable speed is extremely important and the DropTail algorithm cannot satisfy. The problem of choosing the buffer size of the routers in the network is to “absorb” short bursts of traffic without causing too much queuing delay. This is necessary in bursty data transmission. The queue size determines the size of the packet bursts (traffic spikes) that we want to be able to transmit without being dropped at the routers. In IP-based application networks, packet dropping is an important mechanism for indirectly reporting congestion to end stations. A solution that prevents router queues from filling up while reducing the packet drop rate is called dynamic queue management. 3.2. Random elimination method – RED 3.2.1 Overview RED (Random Early Detection of congestion; Random Early Drop) is one of the first AQM algorithms proposed in 1993 by Sally Floyd and Van Jacobson, two scientists at the Lawrence Berkeley Laboratory of the University of California, USA. Due to its outstanding advantages compared to previous queue management algorithms, RED has been widely installed and deployed on the Internet. The most fundamental point of their work is that the most effective place to detect congestion and react to it is at the gateway or router. Source entities (senders) can also do this by estimating end-to-end delay, throughput variability, or the rate of packet retransmissions due to drop. However, the sender and receiver view of a particular connection cannot tell which gateways on the network are congested, and cannot distinguish between propagation delay and queuing delay. Only the gateway has a true view of the state of the queue, the link share of the connections passing through it at any given time, and the quality of service requirements of the traffic flows. The RED gateway monitors the average queue length, which detects early signs of impending congestion (average queue length exceeding a predetermined threshold) and reacts appropriately in one of two ways: − Drop incoming packets with a certain probability, to indirectly inform the source of congestion, the source needs to reduce the transmission rate to keep the queue from filling up, maintaining the ability to absorb incoming traffic spikes. − Mark “congestion” with a certain probability in the ECN field in the header of TCP packets to notify the source (the receiving entity will copy this bit into the acknowledgement packet). Figure 3. 1 RED algorithm The main goal of RED is to avoid congestion by keeping the average queue size within a sufficiently small and stable region, which also means keeping the queuing delay sufficiently small and stable. Achieving this goal also helps: avoid global synchronization, not resist bursty traffic flows (i.e. flows with low average throughput but high volatility), and maintain an upper bound on the average queue size even in the absence of cooperation from transport layer protocols. To achieve the above goals, RED gateways must do the following: − The first is to detect congestion early and react appropriately to keep the average queue size small enough to keep the network operating in the low latency, high throughput region, while still allowing the queue size to fluctuate within a certain range to absorb short-term fluctuations. As discussed above, the gateway is the most appropriate place to detect congestion and is also the most appropriate place to decide which specific connection to report congestion to. − The second thing is to notify the source of congestion. This is done by marking and notifying the source to reduce traffic. Normally the RED gateway will randomly drop packets. However, if congestion If congestion is detected before the queue is full, it should be combined with packet marking to signal congestion. The RED gateway has two options: drop or mark; where marking is done by marking the ECN field of the packet with a certain probability, to signal the source to reduce the traffic entering the network. − An important goal that RED gateways need to achieve is to avoid global synchronization and not to resist traffic flows that have a sudden characteristic. Global synchronization occurs when all connections simultaneously reduce their transmission window size, leading to a severe drop in throughput at the same time. On the other hand, Drop Tail or Random Drop strategies are very sensitive to sudden flows; that is, the gateway queue will often overflow when packets from these flows arrive. To avoid these two phenomena, gateways can use special algorithms to detect congestion and decide which connections will be notified of congestion at the gateway. The RED gateway randomly selects incoming packets to mark; with this method, the probability of marking a packet from a particular connection is proportional to the connection's shared bandwidth at the gateway. − Another goal is to control the average queue size even without cooperation from the source entities. This can be done by dropping packets when the average size exceeds an upper threshold (instead of marking it). This approach is necessary in cases where most connections have transmission times that are less than the round-trip time, or where the source entities are not able to reduce traffic in response to marking or dropping packets (such as UDP flows). 3.2.2 Algorithm This section describes the algorithm for RED gateways. RED gateways calculate the average queue size using a low-pass filter. This average queue size is compared with two thresholds: minth and maxth. When the average queue size is less than the lower threshold, no incoming packets are marked or dropped; when the average queue size is greater than the upper threshold, all incoming packets are dropped. When the average queue size is between minth and maxth, each incoming packet is marked or dropped with a probability pa, where pa is a function of the average queue size avg; the probability of marking or dropping a packet for a particular connection is proportional to the bandwidth share of that connection at the gateway. The general algorithm for a RED gateway is described as follows: [5] For each packet arrival Caculate the average queue size avg If minth ≤ avg < maxth div.maincontent .s1 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 15pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 15pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s4 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s5 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s6 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s7 { color: black; font-family:Wingdings; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s8 { color: black; font-family:Arial, sans-serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 15pt; } div.maincontent .s9 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s10 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9pt; vertical-align: 6pt; } div.maincontent .s11 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s12 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10pt; } div.maincontent .s13 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-d
• Factors Affecting the Implementation of Ktqt in Jordan
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Basically, VAT invoice law has the same form of implementation as general law implementation including: Compliance, execution, use and application. In which, law application is considered the most important form.

The law on VAT invoices is increasingly perfected. However, the process of implementing the law on VAT invoices is affected by many objective and subjective factors. These factors have positive but at the same time negative impacts on the implementation of the law on VAT invoices.

1.2.2.1. Objective factors

Objective factors appear randomly, externally and do not depend on the will of the subject in the legal relationship regarding VAT invoices. Objective factors can be listed as: Level of economic, cultural and social development; Legal system; Political system; and State apparatus.

On the level of economic, cultural and social development

The level of economic, cultural and social development is a decisive factor in the effectiveness of the implementation of VAT invoice law. A country's economy develops stably and sustainably, leading to development in all aspects: culture - society, health, education... and improving the quality of life of the people. At that time, the thinking ability and awareness of the majority of people are significantly improved, including the law on VAT invoices. Economic development, modern infrastructure conditions, along with positive changes in viewpoints and thinking will facilitate the implementation of VAT invoice law. Conversely, a poor level of economic, cultural and social development will create barriers in the implementation of VAT invoice law.

About the legal system

Suppose that the regulations are drafted with high legislative skills and qualifications, then the national legal system will respond and resolve well the relationships that arise in the future. With a legal system where regulations are scattered in many different documents, it leads to a lack of consistency and synchronization in application and the phenomenon of duplication and overlap in law enforcement is inevitable. The improvement of legislative skills "paves the way" for legal regulations to enter practice faster, be applied more widely, more popularly and bring higher efficiency due to the encouragement and motivation of subjects to actively participate in law enforcement. On the contrary, the legal system with

Loose and impractical legal regulations will be a major obstacle to the implementation of regulations.

About the political system

The political system has a decisive meaning for the security and social order of a country. An established political model leads to the formation and existence of a corresponding legal system and is an effective tool to ensure that the State maintains the political system. Therefore, the political system of a country has a great impact on the legal system and its implementation in practice.

The political system in Vietnam, in addition to recognizing the centralized, unified and sole leadership of the Communist Party of Vietnam, also recognizes the existence of other political organizations such as the Vietnam Fatherland Front, the Ho Chi Minh Communist Youth Union, the Vietnam Women's Union, the Vietnam General Confederation of Labor, the Vietnam Farmers' Association, the Vietnam Veterans' Association, etc. The existence of these organizations has recorded many results in law enforcement. With the methods and organization of these special models, the provisions of the law penetrate deeply and widely into the lives of the masses with measures to propagate and educate people about legal awareness.

About the state apparatus

The implementation of legal regulations on VAT invoices is greatly affected by the state apparatus. The state apparatus of a country consists of a system of agencies: legislative, executive and judicial. These agencies are the extended arms to implement legal regulations in life. Therefore, the effectiveness of law enforcement is determined by the agencies in the state apparatus. The smooth and effective operation between relevant agencies in the state apparatus contributes to better solving problems arising in practice.

Specifically, the process of implementing the law on VAT invoices in Vietnam, the General Department of Taxation is not the only agency that controls and collects VAT. Along with the tax agency, there are many related agencies: the agency that issues business registration certificates, business licenses; the Customs agency; the Investigation Agency; Market Management... The results of implementing the law on VAT invoices also depend on whether the coordination between the related agencies is close and smooth or not?

1.2.2.2. Subjective factors

Subjective factors exist within the subjects themselves. Therefore, the implementation of legal regulations on VAT invoices depends largely on subjective factors. Subjective factors can be mentioned as: Level of awareness, psychological factors.

On cognitive level

For people, when the level of education and awareness is high, understanding legal regulations in general and VAT invoices in particular becomes easier. Mastering the regulations on invoices is an important premise that contributes to orienting the legal behavior of people when they become taxpayers. However, with gaps in the law on VAT invoices, many subjects have used their knowledge to commit sophisticated violations, making it difficult for tax authorities to detect or prove violations in order to take appropriate measures. On the contrary, if the level of education is low, people will be confused when participating in legal relations on VAT invoices due to lack of understanding of regulations, leading to violations due to failure to comply with regulations.

On the side of tax authorities, reality has proven that if the tax staff has good qualifications, capacity and moral qualities, the operation of the apparatus in implementing tax administrative procedures will become simpler.

faster and more accurate. And conversely, if the staff of the tax administration agency is weak in terms of qualifications, capacity and professional ethics, the tax system will lack flexibility and professionalism. The phenomenon of professional ethics degradation of a part of tax officials will cause unpredictable consequences. The collusion of tax officials with taxpayers through the use of fake invoices or incorrect declarations has caused a huge loss of tax revenue to the state budget.

About psychological factors

Psychological factors contribute greatly to the implementation of VAT invoice law. In fact, in developed countries, people's legal awareness towards the state is very high when participating in any legal relationship. Therefore, these relationships are modernized with modern applications of technology and electronics in government management. In developing and underdeveloped countries, people when participating in legal relationships often have a common mentality of avoidance, fear and passivity because they have not yet formed legal habits. This makes law enforcement difficult.

Objective and subjective factors, whether we like it or not, still exist in life. Pointing out the two-way impacts of these factors in the implementation of VAT invoice law will give us a more complete, objective and comprehensive view to come up with policies and regulations suitable to national conditions.

Some basic issues about invoices and VAT invoice law help us have a relatively complete and basic view of invoices as well as VAT invoice law and initially laid the first bricks to build and perfect the system of legal regulations on VAT invoices later.

Chapter 2

STATUS OF LAW ON VALUE ADDED INVOICES IN VIETNAM

2.1. History of formation and development of value added invoice law in Vietnam

The history of formation and development of VAT invoice law in Vietnam has gone through many stages with many important milestones. Besides the achieved results, there are still certain shortcomings and limitations. However, the system of regulations on VAT invoices is constantly being improved to serve the requirements of state management of invoices in the future.

Before the Value Added Tax Law came into effect

The history of the appearance of VAT invoices is marked by the birth of the VAT Law. However, the content and form of VAT invoices comply with the basic content and form of invoices.

The Ordinance on Accounting and Statistics No. 6-LCT/HDNN8 dated May 20, 1988 of the State Council regulating the Accounting and Statistics regime applied in the national economy, together with a number of guiding documents, came into effect and became an important legal basis for the State to issue Decision No. 54-TC/TCT and guiding documents for implementation: Circular No. 73/TC-TCT dated October 20, 1997 of the General Department of Taxation guiding the regime of invoices and documents for goods circulating on the market...

The system of documents on invoices created during this period had certain characteristics: The State played the role of a monopoly in creating and issuing invoices; Basically, the form and content of invoices met the needs of production and business activities of goods and services; The management and use of invoices were under strict control of the State and fully met the requirements of invoice management.

Since the Value Added Tax Law officially took effect until now

During this period, VAT invoice law experienced many ups and downs with some notable milestones.

VAT Law No. 02/1997/QH9 was passed by the 9th National Assembly, 11th session on May 10, 1997 and officially took effect from January 1, 1999 (hereinafter referred to as the VAT Law). From here, the term "VAT invoice" was officially recognized in Article 10, Article 11, Section 2 of the first VAT Law in Vietnam. The VAT Law is the highest legal basis, the basis for VAT invoices to appear and be used in production and business activities in Vietnam.

On the basis of the VAT law and legal documents on invoices, the legal system on VAT invoices has been constantly changing and achieved some remarkable results. Among them, it is necessary to mention Decree No. 89/2002/ND-CP dated November 7, 2002 of the Government on printing, issuing, using and managing invoices (hereinafter referred to as Decree No. 89/2002/ND-CP). Decree No. 89/2002/ND-CP and Circular No. 120/2002/TT-BTC dated December 30, 2002 of the Ministry of Finance guiding the implementation of Decree No. 89/2002/ND-CP dated November 7, 2002 of the Government on printing, issuing, using and managing invoices and Circular No. 99/2003/TT-BTC dated are important milestones because for the first time in the history of the development of laws on invoices and documents, the State has granted autonomy in printing (creating) and issuing invoices to a number of enterprises that meet certain conditions. This creates initiative for enterprises in production and business activities and reduces the burden of printing and issuing invoices for the State.

After more than 7 years of application, Decree No. 89/2002/ND-CP is no longer suitable for the new situation and has revealed many limitations. Along with the birth and replacement of laws such as the Accounting Law, Enterprise Law, Electronic Transaction Law...

Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government regulating invoices for the sale of goods and provision of services (hereinafter referred to as Decree No. 51/2010/ND-CP) replacing Decree No. 89/2002/ND-CP is considered a breakthrough in the formation and development of laws on invoices and documents in Vietnam. Decree No. 51/2010/ND-CP and documents guiding its implementation: Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance; Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance further enhances the spirit of autonomy and initiative in creating, issuing, using and managing invoices and documents for enterprises, but also requires them to have a stricter and more effective mechanism for managing and using invoices. The form of electronic invoices was born to promote e-commerce, which is a completely new perspective in the current reform of tax administrative procedures. And the tax authority mainly carries out management, inspection and supervision activities. Accordingly, the printing, issuance, use and management of VAT invoices are applied to enterprises that are eligible to calculate tax by the deduction method when: fully implementing the accounting, invoice and document regime according to the provisions of the law on accounting, invoices and documents and registering according to the tax deduction method. Therefore, the subjects of printing, issuing, using and managing VAT invoices are increasing rapidly.

The law on VAT invoices at this stage has many fluctuations. The regulations on invoices have exploded with many terms being legalized and constantly changing to perfect the open-mindedness and viewpoints to better meet the needs of economic development and state management. On the other hand, it also gives rise to many complicated issues that make it difficult for managers to print, issue and use VAT invoices.

The 2012 amended Law on Tax Administration and the 2013 amended Law on VAT, together with the limitations of Decree No. 51/2010/ND-CP, led to the issuance of