Tổ chức thu thuế, phí và lệ phí có phải là đổi tượng áp dụng của Thông tư 123 về trực tiếp bóng đá việt nam hôm

Are collectors of taxes, fees, trực tiếp bóng đá k+ charges subject to Circular 123 on e-invoices in Vietnam?

Based on the provisions in Article 2 ofDecree 123/2020/ND-CPas follows:

Applicable Subjects

1. Organizations trực tiếp bóng đá k+ individuals selling goods, providing services including:

a) Enterprises established trực tiếp bóng đá k+ operating under Vietnamese law; branches, representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives, cooperative unions;

c) Business households, individual business persons, cooperative groups;

d) Public service units with goods trực tiếp bóng đá k+ service provision activities;

đ) Non-business organizations with business activities.

2. Organizations trực tiếp bóng đá k+ individuals purchasing goods trực tiếp bóng đá k+ services.

3. collectors of taxes, fees, trực tiếp bóng đá k+ charges.

4. Taxpayers, fee payers, trực tiếp bóng đá k+ charge payers.

5. Organizations responsible for withholding personal income tax.

6. Organizations printing invoices trực tiếp bóng đá k+ records; organizations providing software for self-printing records; organizations providing e-invoice trực tiếp bóng đá k+ record services.

7. Tax authorities including the General Department of Taxation, Department of Taxation, trực tiếp bóng đá k+ Sub-department of Taxation (including regional Sub-departments of Taxation).

8. Customs authorities including the General Department of Customs, Department of Customs, Post-Clearance Audit Department, trực tiếp bóng đá k+ Sub-department of Customs.

9. Organizations trực tiếp bóng đá k+ individuals related to the management trực tiếp bóng đá k+ use of invoices trực tiếp bóng đá k+ records.

Thus,according to the regulations, collectors of taxes, fees, trực tiếp bóng đá k+ charges are among the subjects applicable to Circular 123 on e-invoices.

Are collectors of taxes, fees, trực tiếp bóng đá k+ charges subject to Circular 123 on e-invoices in Vietnam? (Image from the Internet)

Do collectors of taxes, fees, trực tiếp bóng đá k+ charges issue e-records in Vietnam?

According to Clause 5, Article 3 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Interpretation of Terms

In this Decree, the following terms are construed as follows:

1. Invoice is an accounting record prepared by organizations trực tiếp bóng đá k+ individuals selling goods, providing services, recording the information of goods sold trực tiếp bóng đá k+ services provided. Invoices can be in the form of e-invoices or invoices printed by the tax authority.

2. e-invoice is an invoice with or without a tax authority's code, presented in e-data format, prepared by organizations trực tiếp bóng đá k+ individuals selling goods, providing services to record the information of goods sold trực tiếp bóng đá k+ services provided as per the regulations of the law on accounting trực tiếp bóng đá k+ tax, including invoices generated from a cash register connected to e-data transmission with the tax authority, where:

a) An e-invoice with a tax authority's code is an invoice that the tax authority codes before the organization or individual selling goods trực tiếp bóng đá k+ providing services sends it to the buyer.

The tax authority’s code on the e-invoice includes a transaction number, which is a unique number created by the tax authority’s system, trực tiếp bóng đá k+ a string of characters encoded by the tax authority based on the information provided by the seller on the invoice.

b) An e-invoice without a tax authority's code is an e-invoice sent by the organization selling goods trực tiếp bóng đá k+ providing services to the buyer without a tax authority's code.

3. Invoice printed by the tax authority is a paper invoice printed by the tax authority for sale to organizations, individuals subject to trực tiếp bóng đá k+ eligible to purchase tax office invoices for use when selling goods or providing services as per the regulations stated in Article 23 of this Decree.

4. record refers to the material used to record information about deductions, tax collections, fees, trực tiếp bóng đá k+ charges belonging to the state budget as per the tax management law. records under this Decree include tax withholding records, tax receipts, trực tiếp bóng đá k+ fee trực tiếp bóng đá k+ charge receipts in e-or printed formats.

5. e-record includes types of records trực tiếp bóng đá k+ receipts mentioned in Clause 4 of this Article, presented in e-data format, issued by organizations trực tiếp bóng đá k+ individuals responsible for tax deductions to the taxpayer or by the organization collecting taxes, fees, trực tiếp bóng đá k+ charges to the payer by e-means as stipulated in the laws on charges, fees, trực tiếp bóng đá k+ taxes.

...

Thus,as per the above regulations, it can be observed that collectors of taxes, fees, trực tiếp bóng đá k+ charges may issue e-records to the payer by e-means as stipulated in the laws on charges, fees, trực tiếp bóng đá k+ taxes.

Are collectors of taxes, fees, trực tiếp bóng đá k+ charges required to prepare records trực tiếp bóng đá k+ receipts according to principles in Vietnam?

Pursuant to Clause 2, Article 4 ofDecree 123/2020/ND-CP, it is regulated as follows:

Principles for Preparing, Managing, trực tiếp bóng đá k+ Using Invoices trực tiếp bóng đá k+ records

1. When selling goods trực tiếp bóng đá k+ providing services, the seller must prepare an invoice to deliver to the buyer (including cases where goods trực tiếp bóng đá k+ services are used for promotion, advertising, samples; goods trực tiếp bóng đá k+ services are used for gifting, exchanging, paying salaries to employees, trực tiếp bóng đá k+ internal consumption (except for internal circulation of goods to continue the production process); goods release in the form of lending, borrowing or returning goods) trực tiếp bóng đá k+ must fully record the contents as stipulated in Article 10 of this Decree. If using e-invoices, they must comply with the standard data format of the tax authority as prescribed in Article 12 of this Decree.

2. When withholding personal income tax, collecting taxes, fees, trực tiếp bóng đá k+ charges, the organization withholding tax, the organization collecting fees, charges, trực tiếp bóng đá k+ taxes must prepare tax withholding records, tax, fee, trực tiếp bóng đá k+ charge receipts for the individual whose income is taxed, the taxpayer, fee payer, charge payer, trực tiếp bóng đá k+ must fully record the contents as stipulated in Article 32 of this Decree. If using e-receipts, they must conform to the standard data format of the tax authority. If an individual authorizes tax finalization, tax withholding records are not issued for personal income tax.

For individuals not signing labor contracts or signing labor contracts under 3 months, the organization or individual paying income may choose to issue a tax withholding record for each tax deduction or for multiple deductions within a tax calculation period. For individuals signing labor contracts from 3 months or more, the organization or individual paying income only issues one tax withholding record for a tax calculation period.

3. Before using invoices, receipts, enterprises, economic organizations, other organizations, households, trực tiếp bóng đá k+ individual businesses must register to use them with the tax authority or notify issuance as prescribed in Articles 15, 34, trực tiếp bóng đá k+ Clause 1, Article 36 of this Decree. For invoices trực tiếp bóng đá k+ receipts printed by the tax authority, the tax authority shall notify issuance as per Clause 3, Article 24, trực tiếp bóng đá k+ Clause 2, Article 36 of this Decree.

4. Organizations, households, trực tiếp bóng đá k+ individuals in the business process must report the use status of invoices purchased from the tax authority, report the use status of printed, self-printed receipts, or receipts bought from the tax authority as stipulated in Articles 29 trực tiếp bóng đá k+ 38 of this Decree.

5. The registration, management, trực tiếp bóng đá k+ use of e-invoices trực tiếp bóng đá k+ records must comply with the laws on e-transactions, accounting, tax, tax management, trực tiếp bóng đá k+ regulations in this Decree.

6. Invoice trực tiếp bóng đá k+ record data when selling goods, providing services, transaction data when paying taxes, deducting taxes, trực tiếp bóng đá k+ paying taxes, fees, charges serve as the database for tax management trực tiếp bóng đá k+ provide invoice, record information to relevant organizations trực tiếp bóng đá k+ individuals.

7. Sellers of goods trực tiếp bóng đá k+ services that are enterprises, economic organizations, trực tiếp bóng đá k+ other organizations may authorize a third party to prepare e-invoices for the sale of goods trực tiếp bóng đá k+ services. Invoices assigned to a third party must still show the name of the selling unit as the authority party. The authorization must be recorded in writing between the authorizing party trực tiếp bóng đá k+ the authorized party, fully detailing the authorized invoice information (authorization purpose; authorization period; authorized invoice payment method) trực tiếp bóng đá k+ must notify the tax authority when registering to use e-invoices. In cases where the authorized invoice is an e-invoice without a tax authority's code, the authorizing party must transmit e-invoice data to the tax authority through a service provider. The Ministry of Finance provides specific guidance on this content.

8. collectors of fees trực tiếp bóng đá k+ charges may authorize a third party to prepare fee trực tiếp bóng đá k+ charge receipts. Receipts authorized to a third party must still show the name of the fee trực tiếp bóng đá k+ charge collection organization as the authority party. Authorization must be recorded in writing between the authorizing party trực tiếp bóng đá k+ the authorized party, fully detailing the authorized receipt information (authorization purpose; authorization period; authorized receipt payment method) trực tiếp bóng đá k+ must notify the tax authority upon receipt issuance notification.

Thus,it can be seen, according to the above principles, that collectors of taxes, fees, trực tiếp bóng đá k+ charges are required to prepare records trực tiếp bóng đá k+ receipts when conducting activities like collecting taxes, fees, trực tiếp bóng đá k+ charges.