Can fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organizations issue internally-printed receipts? What are procedures for issuing self-printed receipts in Vietnam?

Can fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organizations issue internally-printed receipts in Vietnam?

Pursuant to the provisions in clause 3, Article 35 ofDecree 123/2020/ND-CP, fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organizations can issue internally-printed receipts, provided they meet the following conditions:

- Have a system of equipment (computers, printers) that ensures the printing xoilac tv trực tiếp bóng đá hôm nay issuance of receipts when collecting fees xoilac tv trực tiếp bóng đá hôm nay charges.

- Be an accounting unit as prescribed by the Accounting Law xoilac tv trực tiếp bóng đá hôm nay possess software for self-printing receipts, ensuring that receipt data is transferred into accounting software (or database) for declaration as required.

The self-printing system must ensure the following principles:

- Automatic numbering on receipts. Each part of a receipt number is printed only once, xoilac tv trực tiếp bóng đá hôm nay any subsequent print must indicate it as a copy.

- The application software for printing receipts must ensure security requirements by assigning user access rights, preventing unauthorized users from altering data within the application.

If fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organizations purchase software from suppliers of self-printing software, they must select organizations that meet the qualifications xoilac tv trực tiếp bóng đá hôm nay conditions to supply software as prescribed.

- Unissued self-printed receipts must be stored in the computer system according to information security policies.

- Issued self-printed receipts must be stored in the computer system according to information security policies, xoilac tv trực tiếp bóng đá hôm nay the content of the receipts must be accessible, exportable, xoilac tv trực tiếp bóng đá hôm nay printable whenever needed for reference.

Can fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organizations issue internally-printed receipts? What are proceduresfor issuing self-printed receipts in Vietnam? (Image from Internet)

Vietnam: What does the content of the notice of issuance of receipts include?

Based on clause 3, Article 36 ofDecree 123/2020/ND-CP, the content of the notice of issuance of self-printed receipts is stipulated as follows:

- Legal documents prescribing functions, duties, xoilac tv trực tiếp bóng đá hôm nay authority in state management of fee xoilac tv trực tiếp bóng đá hôm nay charge collection;

- Name, tax identification number, address of the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization or the agency authorized to collect fees xoilac tv trực tiếp bóng đá hôm nay charges or authorized to issue fee xoilac tv trực tiếp bóng đá hôm nay charge collection receipts;

- Types of receipts used (accompanied by sample receipts). The sample receipt is a print displaying all categories on the link (part) of the receipt (given to the fee or charge payer), with the receipt number being a series of zeros, printed or stamped with “Sample” on the receipt;

- Start date of use;

- Name xoilac tv trực tiếp bóng đá hôm nay tax identification number (if any) of the software supplier for self-printing receipts (for self-printed receipts);

- Date of issuance notification; name, signature of the legal representative, xoilac tv trực tiếp bóng đá hôm nay the seal of the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization.

When there is any change in all or any of the criteria on the form xoilac tv trực tiếp bóng đá hôm nay content of the receipt (including mandatory xoilac tv trực tiếp bóng đá hôm nay non-mandatory content), the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization must send a new issuance notification.

The issuance notification of receipts is carried out according to Form No. 02/PH-BLGDownloadAppendix IA issued withDecree 123/2020/ND-CP.

What are producersfor issuing self-printed receipts in Vietnam?

According to the provisions in clause 4, Article 36 ofDecree 123/2020/ND-CP, the procedure for issuing self-printed receipts is performed as follows:

- The notice of receipt issuance xoilac tv trực tiếp bóng đá hôm nay sample receipts must be sent to the direct tax administration agency no later than 5 days before the business entity starts using the receipts. The issuance notice of receipts, including the sample receipts, must be clearly posted at the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization xoilac tv trực tiếp bóng đá hôm nay organizations authorized or entrusted to collect fees xoilac tv trực tiếp bóng đá hôm nay charges throughout the usage period of the receipts;

- In case the tax administration agency finds that the receipt issuance notice by the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization does not conform to required content, within 3 working days from the receipt of the notice, the tax administration agency must issue a written notice to inform the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization. The organization is responsible for adjusting to a new conformity-compliant issuance notice;

- In case the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization issues receipts for the second time onward, if there is no change in the content xoilac tv trực tiếp bóng đá hôm nay form of the receipt already notified for issuance to the tax authority, there is no need to send a sample receipt;

- For receipt numbers that have been issued but not fully used, with printed name xoilac tv trực tiếp bóng đá hôm nay address, if there is a change in name or address but no change in the tax code xoilac tv trực tiếp bóng đá hôm nay the directly managing tax agency, the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization may continue using the issued receipts by stamping the new name xoilac tv trực tiếp bóng đá hôm nay address next to the printed name xoilac tv trực tiếp bóng đá hôm nay address, xoilac tv trực tiếp bóng đá hôm nay send an information adjustment notification in the issuance notification to the direct tax administration agency according to Form No. 02/DCPH-BLG Appendix IA issued withDecree 123/2020/ND-CP.

- In case of a change in business address leading to a change in the directly managing tax agency, if the fee xoilac tv trực tiếp bóng đá hôm nay charge collecting organization wants to continue using the issued receipt numbers that haven't been fully used, it must:

+ Submit a report on the usage of receipts to the tax office of the place it is leaving xoilac tv trực tiếp bóng đá hôm nay stamp the new address on receipts, send an inventory of unused receipts according to Form No. 02/BK-BLG Appendix IA issued withDecree 123/2020/ND-CP;

+ Notify the information adjustment in the issuance notice to the tax office of the new location (stating clearly the issued unused receipts that will continue to be used).

+ If the organization does not need to use the issued but unused receipt numbers, it must cancel the unused receipt numbers xoilac tv trực tiếp bóng đá hôm nay notify the cancellation results to the tax office of the location it is leaving xoilac tv trực tiếp bóng đá hôm nay perform issuance notification of new receipts with the tax office of the new location.