How much is kết quả bóng đá trực tiếp fine for failing to transfer e-invoice data to kết quả bóng đá trực tiếp tax authorities in Vietnam?
How much is kết quả bóng đá trực tiếp fine for failing to transfer e-invoice data to kết quả bóng đá trực tiếp tax authorities in Vietnam?
Based on Article 30 ofDecree 125/2020/ND-CP, which regulates penalties for transferring e-invoice data to kết quả bóng đá trực tiếp tax authorities late as follows:
Penalties for violations related to kết quả bóng đá trực tiếp transfer of e-invoice data
1. A fine from 2,000,000 VND to 5,000,000 VND will be imposed for kết quả bóng đá trực tiếp act of transferring e-invoice data to kết quả bóng đá trực tiếp tax authorities from 01 to 05 working days late, counting from kết quả bóng đá trực tiếp expiration date as regulated.
2. A fine from 5,000,000 VND to 8,000,000 VND will be imposed for one of kết quả bóng đá trực tiếp following acts:
a) Transferring e-invoice data to kết quả bóng đá trực tiếp tax authorities from 06 to 10 working days late, counting from kết quả bóng đá trực tiếp expiration date as regulated;
b) Transferring a summary of e-invoice data that does not include all kết quả bóng đá trực tiếp invoices issued during kết quả bóng đá trực tiếp period.
3. A fine from 10,000,000 VND to 20,000,000 VND will be imposed for one of kết quả bóng đá trực tiếp following acts:
a) Transferring e-invoice data to kết quả bóng đá trực tiếp tax authorities from 11 working days onward late, counting from kết quả bóng đá trực tiếp expiration date as regulated;
*b)failing to transfer e-invoice data to kết quả bóng đá trực tiếp tax authorities within kết quả bóng đá trực tiếp prescribed time frame.
4. Remedial measures: Compulsory transfer of e-invoice data to kết quả bóng đá trực tiếp tax authorities for violations stipulated at Point b, Clause 2, and Point b, Clause 3 of this Article.
Accordingly, based on kết quả bóng đá trực tiếp above regulations, kết quả bóng đá trực tiếp act of failing to transfer e-invoice data to kết quả bóng đá trực tiếp tax authorities within kết quả bóng đá trực tiếp prescribed time can be fined from 10 million VND to 20 million VND.
Additionally, kết quả bóng đá trực tiếp act of failing to transfer e-invoice data to kết quả bóng đá trực tiếp tax authorities must also face remedial measures of mandatorily transferring e-invoice data to kết quả bóng đá trực tiếp tax authorities.
Note:kết quả bóng đá trực tiếp above penalties apply to organizations, households, family businesses; individual violators will be fined at half of kết quả bóng đá trực tiếp above rate.
How much is kết quả bóng đá trực tiếp fine for failing to transfer e-invoice data to kết quả bóng đá trực tiếp tax authorities in Vietnam? (Image from kết quả bóng đá trực tiếp Internet)
Who is eligible to apply e-invoices when selling goods or providing services in Vietnam?
Based on kết quả bóng đá trực tiếp regulation in Article 91 of kết quả bóng đá trực tiếpTax Administration Law 2019, kết quả bóng đá trực tiếp entities eligible to apply e-invoices when selling goods or providing services include:
- Enterprises, economic organizations using e-invoices with tax authority codes when selling goods or providing services regardless of kết quả bóng đá trực tiếp value of each transaction, except for cases specified in Clause 2 and Clause 4 of Article 91Tax Administration Law 2019.
- Enterprises operating in sectors such as electricity, petroleum, post and telecommunications, clean water supply, finance-credit, insurance, health services, e-commerce, supermarket commerce, air transport, road, railway, sea, and inland water transport, and enterprises and economic organizations that have or will conduct transactions with tax authorities via e-means, develop information technology infrastructure, have accounting software systems, e-invoice software to meet kết quả bóng đá trực tiếp generation, search, storage of e-invoice data according to regulations, and ensure data transmission to buyers and tax authorities will be allowed to use e-invoices without a code from tax authorities when selling goods or providing services, regardless of kết quả bóng đá trực tiếp value of each transaction, except for high tax risk cases as stipulated by kết quả bóng đá trực tiếp Minister of Finance and cases registered for using e-invoices with a tax authority code.
- Business households, individuals falling under kết quả bóng đá trực tiếp provisions of Clause 5 Article 51 of kết quả bóng đá trực tiếpTax Administration Law 2019and other cases where revenues can be determined upon selling goods or services using e-invoices with a tax authority code when selling goods or providing services.
- Business households, individuals not meeting conditions to use e-invoices with tax authority codes as stipulated in Clause 1 and Clause 3 of Article 91Tax Administration Law 2019yet requiring invoices to give to customers, or cases where businesses, economic organizations, or other entities are granted e-invoices by tax authorities per transaction and must declare and pay taxes before tax authorities issue e-invoices for each transaction.
Is it allowed to write decimal numbers on e-invoices in Vietnam?
Based on Point b, Clause 13, Article 10 ofDecree 123/2020/ND-CPstipulating kết quả bóng đá trực tiếp content of invoices:
Content of kết quả bóng đá trực tiếp invoice
...
13. Writings, numbers, and currency represented on invoices
a) kết quả bóng đá trực tiếp language displayed on invoices is Vietnamese. In cases where foreign language writings are necessary, kết quả bóng đá trực tiếp foreign language scripts are to be placed on kết quả bóng đá trực tiếp right within parentheses ( ) or immediately below kết quả bóng đá trực tiếp Vietnamese line with a smaller font size than that of kết quả bóng đá trực tiếp Vietnamese.In cases where kết quả bóng đá trực tiếp text on kết quả bóng đá trực tiếp invoice is in Vietnamese without accents, kết quả bóng đá trực tiếp texts must ensure that it does not lead to misunderstanding of kết quả bóng đá trực tiếp invoice content.*
b) kết quả bóng đá trực tiếp numbers displayed on invoices are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. Sellers can choose: after kết quả bóng đá trực tiếp thousands, million, billion, trillion, quadrillion numbers, a dot (.) must be placed, if there is a digit following kết quả bóng đá trực tiếp unit digit, a comma (,) must be placed after kết quả bóng đá trực tiếp unit digit or comma (,) separator may be used for thousands, million, billion, trillion, quadrillion numbers, and a dot (.) used after kết quả bóng đá trực tiếp unit numbers on accounting documents.
c) kết quả bóng đá trực tiếp currency recorded on invoices is Vietnamese Dong, national symbol is “đ” (đồng).
- In cases where economic and financial transactions occur in foreign currencies in compliance with foreign exchange laws, kết quả bóng đá trực tiếp unit price, taxable amount, total value-added tax by each tax rate, kết quả bóng đá trực tiếp total value-added tax, and kết quả bóng đá trực tiếp total payment amount can be recorded in foreign currency, kết quả bóng đá trực tiếp currency unit is noted in kết quả bóng đá trực tiếp foreign currency denomination. kết quả bóng đá trực tiếp seller also presents kết quả bóng đá trực tiếp exchange rate between foreign currency and Vietnamese dong on kết quả bóng đá trực tiếp invoice according to kết quả bóng đá trực tiếp regulations under kết quả bóng đá trực tiếp Tax Administration Law and guiding documents.
- Foreign currency codes follow international standards (example: 13,800.25 USD - Thirteen thousand eight hundred US dollars and twenty-five cents, example: 5,000.50 EUR - Five thousand euros and fifty cents).
- When selling goods in foreign currency according to foreign exchange laws and tax payment is made in foreign currency, kết quả bóng đá trực tiếp total payment amount displayed on kết quả bóng đá trực tiếp invoice will be in foreign currency, not required to be converted to VND.
Thus, kết quả bóng đá trực tiếp above regulations allow for kết quả bóng đá trực tiếp listing of decimal numbers in invoices, including e-invoices.
Therefore, representing decimal numbers on an e-Invoice is consistent with legal regulations.
