Sử dụng hàng hóa tiêu dùng nội bộ trong công ty có phải xuất đá bóng trực tiếp không?
Areinvoices issued lịch trực tiếp bóng đá hôm nay internally used goods in Vietnam?
Based on Clause 1, Article 4 ofDecree 123/2020/ND-CP, regulations on principles lịch trực tiếp bóng đá hôm nay creating, managing, and using invoices are as follows:
Principles lịch trực tiếp bóng đá hôm nay creating, managing, and using invoices and documents
- When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods or services are used lịch trực tiếp bóng đá hôm nay promotions, advertisements, samples; goods or services are given, presented, exchanged, compensated lịch trực tiếp bóng đá hôm nay employees, or internally used (except lịch trực tiếp bóng đá hôm nay internally circulated goods to continue the production process); goods are loaned, borrowed or returned), and must fully record the content as stipulated in Article 10 of this Decree. In the case of using e-invoices, it must follow the standard data format of the tax authority as stipulated in Article 12 of this Decree.
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Thus, when goods are used lịch trực tiếp bóng đá hôm nay internal use, the unit must issue an invoice, except lịch trực tiếp bóng đá hôm nay internally circulated goods to continue the production process.
Are invoices issued lịch trực tiếp bóng đá hôm nay internally used goods in Vietnam?(Image from the Internet)
What contents must internal invoices include?
According to Clause 1, Article 4 ofDecree 123/2020/ND-CP, the principles regarding the contents of invoices are as follows:
Principles lịch trực tiếp bóng đá hôm nay creating, managing, and using invoices and documents
- When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods or services are used lịch trực tiếp bóng đá hôm nay promotions, advertisements, samples; goods or services are given, presented, exchanged, compensated lịch trực tiếp bóng đá hôm nay employees, or internally used (except lịch trực tiếp bóng đá hôm nay internally circulated goods to continue the production process);goods are loaned, borrowed, or returned) and must fully record the content as stipulated in Article 10 of this Decree. In the case of using e-invoices, it must follow the standard data format of the tax authority as stipulated in Article 12 of this Decree.
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Thus, according to the above regulations, internal invoices when selling goods or providing services, the seller must issue an invoice to the buyer and must fully record the contents as stipulated in Article 10 ofDecree 123/2020/ND-CP.
Article 10 ofDecree 123/2020/ND-CPspecifies the contents of internal invoices as follows:
– Invoice name, invoice sign, invoice template number.
– Invoice copy name applied to invoices printed by the tax authority.
– Invoice number.
– Name, address, tax code of the seller.
– Name, address, tax code of the buyer.
– Name, unit of measurement, quantity, unit price of goods, services.
– Amount before value-added tax, value-added tax rate.
– Seller's signature, buyer's signature.
– Time of invoice issuance in the format of day, month, year of the Gregorian calendar.
– Time of digital signature on e-invoice.
– Code of the tax authority lịch trực tiếp bóng đá hôm nay e-invoices with tax authority codes.
– Fees, state budget fees, commercial discounts, promotions (if any).
– Name, tax code of the organization receiving invoice printing lịch trực tiếp bóng đá hôm nay invoices printed by the tax authority.
– Language, numerals, and currency displayed on the invoice.
– Some cases where e-invoices do not necessarily have full contents.
– Other contents on the invoice.
When calculating revenue, are internally used goods subject to corporate income tax in Vietnam?
According to Point b, Clause 3, Article 5 ofCircular 78/2014/TT-BTC, amended by Clause 1, Article 6 ofCircular 119/2014/TT-BTC, guidance on revenue lịch trực tiếp bóng đá hôm nay calculating CIT is mentioned as follows:
Revenue
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- Revenue lịch trực tiếp bóng đá hôm nay determining taxable income in certain cases is determined as follows:
a) lịch trực tiếp bóng đá hôm nay goods and services sold on an installment or deferred payment basis, it is the total amount of goods and services paid in one-time, excluding installment interest, deferred payment interest.
b) lịch trực tiếp bóng đá hôm nay goods and services used lịch trực tiếp bóng đá hôm nay exchange (excluding goods and services used to continue the production and business process of the enterprise) and determined according to the selling price of similar or equivalent products, goods or services on the market at the time of exchange.
Example: Enterprise A specializes in manufacturing auto parts and assembling cars. Enterprise A uses its products, such as auto tires, lịch trực tiếp bóng đá hôm nay display, product introduction, or to continue assembling into complete cars. In this case, the auto tire products of the enterprise are not converted to be included in the revenue lịch trực tiếp bóng đá hôm nay calculating corporate income tax.
Example: Enterprise B is a computer manufacturing company. In the year, Enterprise B issued several computers produced by the company lịch trực tiếp bóng đá hôm nay employees to use at the workplace. These computer products are not converted to be included in the revenue lịch trực tiếp bóng đá hôm nay calculating corporate income tax.
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Thus, according to the above guidance, if the enterprise uses goods produced by the enterprise itself lịch trực tiếp bóng đá hôm nay employees to use (lịch trực tiếp bóng đá hôm nay internal use), it is not required to convert to include in the revenue lịch trực tiếp bóng đá hôm nay calculating corporate income tax.
