Can trực tiếp bóng đá việt nam hôm nay Content of a Reduction Adjustment Invoice Be Recorded as a Negative Number?

Can contents of adjusted invoices be recorded as negative numbers?

Based on point e, clause 1, Article 7 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay regulation states:

Handling of electronic invoices, summary tables of electronic invoice data sent to tax authorities with errors in certain cases

1. For electronic invoices:

a) In trực tiếp bóng đá việt nam hôm nay case where an issued electronic invoice has errors requiring re-issuance of trực tiếp bóng đá việt nam hôm nay tax authority's code or needs to be dealt with by way of adjustment or replacement under Article 19 of Decree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay seller can choose to use Form 04/SS-HDDT in Appendix IA issued together with Decree 123/2020/ND-CP to notify trực tiếp bóng đá việt nam hôm nay adjustment for each erroneous invoice or notify trực tiếp bóng đá việt nam hôm nay adjustment for multiple electronic invoices with errors and send trực tiếp bóng đá việt nam hôm nay notification according to Form 04/SS-HDDT to trực tiếp bóng đá việt nam hôm nay tax authority anytime but no later than trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay tax period in which trực tiếp bóng đá việt nam hôm nay adjustment occurs;

b) In cases where trực tiếp bóng đá việt nam hôm nay seller issues an invoice when collecting payments in advance or during service provision as prescribed in Clause 2, Article 9 of Decree 123/2020/ND-CP and then trực tiếp bóng đá việt nam hôm nay service provision is canceled or terminated, trực tiếp bóng đá việt nam hôm nay seller shall cancel trực tiếp bóng đá việt nam hôm nay issued electronic invoice and notify trực tiếp bóng đá việt nam hôm nay tax authority of trực tiếp bóng đá việt nam hôm nay cancellation according to Form 04/SS-HDDT in Appendix IA issued together with Decree 123/2020/ND-CP;

c) If an electronic invoice has been issued with errors, and trực tiếp bóng đá việt nam hôm nay seller has processed it by way of adjustment or replacement under point b, clause 2, Article 19 of Decree 123/2020/ND-CP, and later finds further errors with trực tiếp bóng đá việt nam hôm nay invoice, trực tiếp bóng đá việt nam hôm nay seller shall continue processing according to trực tiếp bóng đá việt nam hôm nay method used for trực tiếp bóng đá việt nam hôm nay initial error handling;

d) According to trực tiếp bóng đá việt nam hôm nay notification deadline recorded on Form 01/TB-RSDT, Appendix IB attached to Decree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay seller shall notify trực tiếp bóng đá việt nam hôm nay tax authority according to Form 04/SS-HDDT in Appendix IA issued together with Decree 123/2020/ND-CP regarding checking trực tiếp bóng đá việt nam hôm nay issued erroneous electronic invoice, clearly stating that trực tiếp bóng đá việt nam hôm nay basis for such inspection is trực tiếp bóng đá việt nam hôm nay tax authority's notification Form 01/TB-RSDT (including notification number and date);

đ) In cases where trực tiếp bóng đá việt nam hôm nay electronic invoice is issued without any template symbol, invoice symbol, or invoice number errors, trực tiếp bóng đá việt nam hôm nay seller shall only perform adjustments without cancellation or replacement;

e) Particularly for content regarding incorrect value on trực tiếp bóng đá việt nam hôm nay invoice: adjustment increase (write as positive), adjustment decrease (write as negative) correctly reflecting trực tiếp bóng đá việt nam hôm nay actual adjustment.

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Thus, when an error is found on an electronic invoice necessitating trực tiếp bóng đá việt nam hôm nay issuance of an adjustment invoice, trực tiếp bóng đá việt nam hôm nay reduction adjustment content is recorded with a negative sign in accordance with trực tiếp bóng đá việt nam hôm nay actual adjustment.

Can contents of adjusted invoices be recorded as negative numbers? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

If an adjustment or replacement invoice is issued, is Form 04/SS-HDDT required to be sent?

In cases of handling errors on invoices as prescribed in point b, clause 2, Article 19 ofDecree 123/2020/ND-CPand trực tiếp bóng đá việt nam hôm nay provisions in point a.1, clause 3, Article 22 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay taxpayer is not required to send an error notification according to Form 04/SS-HDDT to trực tiếp bóng đá việt nam hôm nay tax authority, including:

- Invoice adjustment;

- Invoice replacement;

- Handling invoice errors via Summary Table Form 01/TH-HDDT

What acts are prohibited in trực tiếp bóng đá việt nam hôm nay field of invoices and documents?

Prohibited acts in trực tiếp bóng đá việt nam hôm nay field of invoices and documents are regulated in Article 5 ofDecree 123/2020/ND-CPand include trực tiếp bóng đá việt nam hôm nay following:

- Regarding tax officials

+ Causing unnecessary hassle or difficulty for organizations or individuals purchasing invoices or documents;

+ Engaging in acts of covering up or colluding with organizations or individuals to use illegal invoices or documents;

+ Accepting bribes during inspections about invoices.

- Regarding organizations, individuals selling/providing goods, services, and related organizations, individuals

+ Committing fraudulent acts, such as using illegal invoices or unlawfully using invoices;

+ Obstructing tax officials in their duties, particularly actions that harm trực tiếp bóng đá việt nam hôm nay health or dignity of tax officials during inspections of invoices, documents;

+ Unauthorized access, alteration, or destruction of information systems regarding invoices, documents;

+ Offering bribes or carrying out other acts related to invoices, documents for illicit gain.

When is an explanation required for administrative violations regarding taxes and invoices?

Based on Article 37 ofDecree 125/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay regulation states as follows:

Explanation of administrative violations on taxes and invoices

1. Cases requiring an explanation for administrative violations on taxes and invoices:

a) Administrative violations on taxes and invoices detected through tax inspection or electronic administrative violation record establishment;

b) Administrative violations prescribed in Articles 16, 17, 18; clause 3, Article 20; clause 7, Article 21; Articles 22 and 28 of this Decree.

2. Explanation of administrative violations on taxes and invoices is conducted per trực tiếp bóng đá việt nam hôm nay legal regulations on handling administrative violations.

Thus, trực tiếp bóng đá việt nam hôm nay following cases require explanations of administrative violations on taxes and invoices:

- Administrative violations on taxes and invoices detected through tax inspections or electronic administrative violation record establishment;

- Subsequent administrative violations:

+ Incorrect declaration leading to a deficiency in payable taxes or an increase in tax exemption, reduction, or refund at Article 16 ofDecree 125/2020/ND-CP.

+ Tax evasion at Article 17 ofDecree 125/2020/ND-CP.

+ Administrative violations concerning taxes for commercial banks, tax-guaranteeing parties at Article 18 ofDecree 125/2020/ND-CP.

+ Violations regarding printed invoice specifications as stated in clause 3, Article 20 ofDecree 125/2020/ND-CP.

+ Violations concerning printed invoice production stipulated in clause 7, Article 21 ofDecree 125/2020/ND-CP.

+ Acts of giving or selling invoices as regulated in Article 22 ofDecree 125/2020/ND-CP.

+ Unauthorized use of invoices as stated in Article 28 ofDecree 125/2020/ND-CP.