Xác định cơ trực tiếp bóng đá hôm nay euro thuế cấp hóa đơn điện tử có mã của cơ trực tiếp bóng
How to determinethe tax authority to issue authenticated e-invoices separately in Vietnam?
Based on Point c, Clause 2, Article 13 ofDecree 123/2020/ND-CPregulating đá bóng trực tiếp application of electronic invoices when selling goods and providing services as follows:
Application of electronic invoices when selling goods, providing services
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2. Regulations on the issuance and declaration to determine tax obligations when đá bóng trực tiếp issues authenticated e-invoices separately are as follows:
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c) Determining đá bóng trực tiếp issuing authenticated e-invoices separately.
c.1) For organizations, enterprises: đá bóng trực tiếp managing the area where the organization or enterprise’s taxpayer registration, business registration, or where the organization is headquartered or as stated in the establishment decision or where the sale of goods or provision of services arises.
c.2) For households and individual businesses:
- For households and individual businesses with a fixed business location: Households and individual businesses submit an application for authenticated e-invoices separately at đá bóng trực tiếp Sub-department managing the location where the household or individual conducts their business activities.
- For households and individual businesses without a fixed business location: Households and individual businesses submit an application for authenticated e-invoices separately at đá bóng trực tiếp Sub-department where the individual resides or where the household or individual is registered for business.
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For electronic invoices with a tax authority code separately, đá bóng trực tiếp's issuance is determined as follows:
- For organizations, enterprises: đá bóng trực tiếp managing the area where the organization's or enterprise’s taxpayer registration, business registration, or where the organization is headquartered or as stated in the establishment decision or where the sale of goods or provision of services arises.
- For households and individual businesses:
+ For households and individual businesses with a fixed business location: Households and individual businesses submit an application for electronic invoices with a tax authority code separately at đá bóng trực tiếp Sub-department managing where the household or individual conducts their business activities.
+ For households and individual businesses without a fixed business location: Households and individual businesses submit an application for electronic invoices with a tax authority code separately at đá bóng trực tiếp Sub-department where the individual resides or where the household or individual is registered for business.
How to determine đá bóng trực tiếp to issue authenticated e-invoices separately in Vietnam?(Image from đá bóng trực tiếp Internet)
When is theauthenticated e-invoicesissued separately?
Based on Point a, Clause 2, Article 13 ofDecree 123/2020/ND-CPregulating đá bóng trực tiếp issuance of authenticated e-invoices separately as follows:
For sales invoices:
đá bóng trực tiếp issuance of authenticated e-invoices separately is a sales invoice in đá bóng trực tiếp following cases:
- Households and individual businesses according to Clause 4, Article 91 of đá bóng trực tiếpTax Administration Law 2019do not meet đá bóng trực tiếp conditions required to use authenticated e-invoices but need an invoice to provide to a customer;
- Organizations not engaged in business but have transactions involving đá bóng trực tiếp sale of goods or provision of services;
- Enterprises after being dissolved, bankrupt, or having terminated tax code validity but have asset liquidation arising that requires invoices to be provided to buyers;
- Enterprises, economic organizations, households, individual businesses subject to direct method value-added tax payment in đá bóng trực tiếp following cases:
+ Cease business activities but have not completed đá bóng trực tiếp procedures to terminate tax code validity, with asset liquidation arising that requires an invoice to be provided to buyers;
+ Temporarily cease business activities but need an invoice to provide to customers for contracts signed before đá bóng trực tiếp announced the business suspension;
+ Subject to tax authority enforcement measures by ceasing đá bóng trực tiếp use of invoices.
For value-added tax invoices:
đá bóng trực tiếp issuance of authenticated e-invoices separately is a value-added tax invoice in đá bóng trực tiếp following cases:
- Enterprises, economic organizations, other organizations subject to deduction method value-added tax payment in đá bóng trực tiếp following cases:
+ Cease business activities but have not completed đá bóng trực tiếp procedures to terminate tax code validity, with asset liquidation arising that requires an invoice to be provided to buyers;
+ Temporarily cease business activities but need an invoice to provide to customers for contracts signed before đá bóng trực tiếp announced the business suspension;
+ Subject to tax authority enforcement measures by ceasing đá bóng trực tiếp use of invoices.
- Organizations, state agencies not subject to deduction method value-added tax payment but conduct property auctions, in cases where đá bóng trực tiếp auction price is declared to include value-added tax in đá bóng trực tiếp auction documents approved by đá bóng trực tiếp competent authority, a value-added tax invoice may be issued to đá bóng trực tiếp buyer.
What are procedures forissuingauthenticated e-invoices separately in Vietnam?
Based on Point b, Clause 2, Article 13 ofDecree 123/2020/ND-CPas follows:
Application of electronic invoices when selling goods, providing services
...
2. Regulations on the issuance and declaration to determine tax obligations when đá bóng trực tiếp issues authenticated e-invoices separately are as follows:
...
b) Enterprises, economic organizations, other organizations, households, individual businesses eligible for authenticated e-invoices separately submit a request for authenticated e-invoices according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to đá bóng trực tiếp and access the electronic invoice system of đá bóng trực tiếp to issue electronic invoices.
After enterprises, organizations, individuals have declared and fully paid taxes according to the provisions of the laws on value-added tax, personal income tax, corporate income tax, and other taxes, fees (if any), đá bóng trực tiếp issues a code on the electronic invoice prepared by the enterprise, organization, or individual on the same working day.
Enterprises, economic organizations, other organizations, households, individual businesses are responsible for the accuracy of information on electronic invoices issued separately with a code from đá bóng trực tiếp.
Thus, enterprises, economic organizations, other organizations, households, individual businesses eligible for đá bóng trực tiếp issuance of authenticated e-invoices separately proceed with đá bóng trực tiếp issuance request as follows:
Step 1: Submit a request for authenticated e-invoices according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to đá bóng trực tiếp and access the electronic invoice system of đá bóng trực tiếp to issue electronic invoices.
Step 2: After the enterprise, organization, or individual has declared and fully paid taxes according to the laws on value-added tax, personal income tax, corporate income tax, and other taxes, fees (if any), đá bóng trực tiếp issues a code on the electronic invoice prepared by the enterprise, organization, or individual on the same working day.
