xoilac tv trực tiếp bóng đá hôm nayHow to handle an erroneous e-invoice that has been handled but then is found to have other errors in Vietnam?
How to handle an erroneous e-invoice that has been handled but then is found to have other errors in Vietnam?
Based on Clause 1, Article 7 ofCircular 78/2021/TT-BTC, there are regulations on xoilac tv trực tiếp bóng đá hôm nay handling of e-invoices sent to tax authorities with errors in certain cases as follows:
Handling e-Invoices, Summarized Data of e-Invoices Sent to Tax Authorities with Errors in Certain Cases
- For e-invoices:
a) In xoilac tv trực tiếp bóng đá hôm nay case where xoilac tv trực tiếp bóng đá hôm nay already issued e-invoice has errors requiring xoilac tv trực tiếp bóng đá hôm nay tax authority’s code to be reissued, or xoilac tv trực tiếp bóng đá hôm nay e-invoice with errors needs to be addressed in xoilac tv trực tiếp bóng đá hôm nay form of adjustment or replacement according to xoilac tv trực tiếp bóng đá hôm nay provisions in Article 19 of Decree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay seller is allowed to use Form No. 04/SS-HDĐT in Appendix IA issued together with Decree 123/2020/ND-CP to notify xoilac tv trực tiếp bóng đá hôm nay adjustment for each erroneous invoice or notify xoilac tv trực tiếp bóng đá hôm nay adjustment for multiple erroneous e-invoices and send xoilac tv trực tiếp bóng đá hôm nay notification using Form No. 04/SS-HDĐT to xoilac tv trực tiếp bóng đá hôm nay tax authority at any time but no later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay value-added tax declaration period where xoilac tv trực tiếp bóng đá hôm nay e-invoice adjustment arises;
b) In xoilac tv trực tiếp bóng đá hôm nay case where xoilac tv trực tiếp bóng đá hôm nay seller issues an invoice upon receiving payment in advance or while providing services as stipulated in Clause 2, Article 9 of Decree 123/2020/ND-CP, and there arises a cancellation or termination of service provision, xoilac tv trực tiếp bóng đá hôm nay seller shall cancel xoilac tv trực tiếp bóng đá hôm nay issued e-invoice and notify xoilac tv trực tiếp bóng đá hôm nay tax authority of xoilac tv trực tiếp bóng đá hôm nay invoice cancellation using Form No. 04/SS-HDĐT in Appendix IA issued together with Decree 123/2020/ND-CP;
c) In cases where xoilac tv trực tiếp bóng đá hôm nay already issued e-invoice has errors and xoilac tv trực tiếp bóng đá hôm nay seller has handled it by adjustment or replacement according to xoilac tv trực tiếp bóng đá hôm nay provisions at point b, clause 2, Article 19 of Decree 123/2020/ND-CP, and later discovers that xoilac tv trực tiếp bóng đá hôm nay invoice continues to have errors, subsequent handling shall follow xoilac tv trực tiếp bóng đá hôm nay method applied when initially handling xoilac tv trực tiếp bóng đá hôm nay errors;
d) According to xoilac tv trực tiếp bóng đá hôm nay notification deadline recorded on Form No. 01/TB-RSDT in Appendix IB attached to Decree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay seller shall notify xoilac tv trực tiếp bóng đá hôm nay tax authority using Form No. 04/SS-HDĐT in Appendix IA issued together with Decree 123/2020/ND-CP regarding xoilac tv trực tiếp bóng đá hôm nay check of xoilac tv trực tiếp bóng đá hôm nay issued e-invoice with errors, specifying xoilac tv trực tiếp bóng đá hôm nay review basis as xoilac tv trực tiếp bóng đá hôm nay tax authority notification Form No. 01/TB-RSDT (including xoilac tv trực tiếp bóng đá hôm nay number and date of xoilac tv trực tiếp bóng đá hôm nay notification);
dd) In cases where xoilac tv trực tiếp bóng đá hôm nay issued e-invoice lacks a form number symbol, invoice symbol, and invoice number with errors, xoilac tv trực tiếp bóng đá hôm nay seller shall only adjust without canceling or replacing;
e) Specifically regarding errors in xoilac tv trực tiếp bóng đá hôm nay value content on xoilac tv trực tiếp bóng đá hôm nay invoice: make adjustments to increase (indicate as positive) or decrease (indicate as negative) accurately with xoilac tv trực tiếp bóng đá hôm nay actual adjustment.
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Thus, if an e-invoice issued has errors and has been handled according to xoilac tv trực tiếp bóng đá hôm nay regulations but is later discovered to have continued errors, xoilac tv trực tiếp bóng đá hôm nay subsequent handling shall still follow xoilac tv trực tiếp bóng đá hôm nay method initially applied during xoilac tv trực tiếp bóng đá hôm nay first error adjustment.
How to handle an erroneous e-invoice that has been handled but then is found to have other errors in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are xoilac tv trực tiếp bóng đá hôm nay responsibilities of sellers using authenticated e-invoices in Vietnam?
Based on Article 22 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay responsibilities of sellers using authenticated e-invoice are specified as follows:
- Manage xoilac tv trực tiếp bóng đá hôm nay username and password of accounts granted by xoilac tv trực tiếp bóng đá hôm nay tax authority.
- Create e-invoices for selling goods and providing services to send to xoilac tv trực tiếp bóng đá hôm nay buyer, xoilac tv trực tiếp bóng đá hôm nay tax authority, and e-invoice service providers, and take legal responsibility for xoilac tv trực tiếp bóng đá hôm nay legitimacy and accuracy of xoilac tv trực tiếp bóng đá hôm nay issued e-invoices.
- Transmit xoilac tv trực tiếp bóng đá hôm nay data of tax authority-uncoded e-invoices to xoilac tv trực tiếp bóng đá hôm nay tax authority through xoilac tv trực tiếp bóng đá hôm nay e-portal of xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation (either directly or by sending through e-invoice service providers).
- Store and ensure xoilac tv trực tiếp bóng đá hôm nay integrity of all e-invoices; comply with legal regulations on ensuring xoilac tv trực tiếp bóng đá hôm nay safety and security of e-data systems.
- Comply with inspections, audits, and confrontations by xoilac tv trực tiếp bóng đá hôm nay tax authority and other competent agencies according to xoilac tv trực tiếp bóng đá hôm nay law.
What are prohibited acts for organizations and individuals using invoices in Vietnam?
Based on Clause 2, Article 5 ofDecree 123/2020/ND-CP, regulations on prohibited acts in xoilac tv trực tiếp bóng đá hôm nay field of invoices and documents for organizations and individuals selling, providing goods and services, and those with rights and obligations related, include:
- Conduct fraudulent acts such as using illegal invoices or unauthorized use of invoices.
- Obstruct tax officials in performing their official duties, specifically acts that damage xoilac tv trực tiếp bóng đá hôm nay health and dignity of tax officials during inspections and audits on invoices and documents.
- Unauthorized access, alteration, or destruction of information systems regarding invoices and documents.
- Bribery or xoilac tv trực tiếp bóng đá hôm nay conduct of other acts related to invoices and documents for illicit gains.
