Vé tàu hỏa về quê dịp Tết có được coi là hóa đơn hợp lệ trực tiếp bóng đá

Is a train ticketconsidered an invoice in Vietnam?

Based on Clause 1, Article 3 ofDecree 123/2020/ND-CP, it is interpreted as follows:

An invoice is an accounting document generated by organizations and individuals selling goods or providing services, recording the sale of goods or provision of services. Invoices are represented in the form of electronic invoices or invoices printed by trực tiếp bóng đá k+ authorities.

According to Clause 5, Article 8 ofDecree 123/2020/ND-CP, specific regulations on types of invoices are as follows:

Types of Invoices

...

3. Electronic invoices for selling public assets are used when selling the following assets:

a) Public assets at agencies, organizations, units (including state-owned houses);

b) Infrastructure assets;

c) Public assets entrusted to enterprises by the government, not included in state capital components in the enterprise;

d) Assets of projects using state funds;

dd) Assets that have established ownership of the whole people;

e) Public assets confiscated by decision of competent authorities;

g) Materials recovered from handling public assets.

4. Electronic invoices for selling national reserve goods are used when agencies, units under the national reserve agency system sell national reserve goods as stipulated by law.

5. Other types of invoices include:

a) Stamps, tickets, cards with prescribed form and contents in this Decree;

b) Receipts of air transport charges; receipts of international transportation fees; bank service fee receipts except for cases specified at point a of this clause where the form and content are prepared according to international customs and relevant legal regulations.

...

Thus, according to the above regulation, a train ticket for going home during Tet is a type of invoice.

Is a train ticket considered an invoice in Vietnam?(Image from the Internet)

Is failing to issue an Invoice when selling goods or services considered trực tiếp bóng đá k+ evasion in Vietnam?

According to Article 143 of theLaw on trực tiếp bóng đá k+ Administration2019, specific provisions on trực tiếp bóng đá k+ evasion behaviors are as follows:

trực tiếp bóng đá k+ Evasion Behaviors

1. Not submitting taxpayer registration; not submitting trực tiếp bóng đá k+ return dossiers; submitting trực tiếp bóng đá k+ return dossiers 90 days after the deadline for trực tiếp bóng đá k+ return submission or deadline for extending submission as prescribed by this Law.

2. Not recording in accounting books revenue related to determining the payable trực tiếp bóng đá k+ amount.

3. failing to issue invoices when selling goods or services as prescribed by law or recording an invoice value lower than the actual payment for sold goods or services.

4. Using illegal invoices, documents for accounting goods, materials for trực tiếp bóng đá k+ obligations that reduce payable trực tiếp bóng đá k+ amounts or increase exempted, reduced, deducted, refunded, or non-payable trực tiếp bóng đá k+ amounts.

5. Using documents that do not reflect the true essence of transactions or actual transaction values to incorrectly determine the payable trực tiếp bóng đá k+ amount, exempted, reduced, refunded, or non-payable trực tiếp bóng đá k+ amounts.

6. Declaring incorrectly about exported or imported goods without supplementing the trực tiếp bóng đá k+ return after goods clearance.

...

Therefore, according to the above regulation, failing to issue an invoice when selling goods or services is considered a trực tiếp bóng đá k+ evasion act.

What are the administrative penalties for trực tiếp bóng đá k+ evasion in Vietnam?

Based on Point b, Clause 1, Article 17 ofDecree 125/2020/ND-CP, specific regulations on administrative penalties for trực tiếp bóng đá k+ evasion are as follows:

[1]A fine of 1 time the evaded trực tiếp bóng đá k+ amount is imposed on taxpayers with one or more mitigating circumstances when committing one of the following violations:

- Not submitting taxpayer registration dossiers; not submitting trực tiếp bóng đá k+ returns or submitting trực tiếp bóng đá k+ returns 90 days after the deadline for trực tiếp bóng đá k+ return submission or deadline for extension, excluding cases specified at points b, c, Clause 4 and Clause 5, Article 13 ofDecree 125/2020/ND-CP.

- Not recording in accounting books revenue related to determining the payable trực tiếp bóng đá k+ amount, not declaring, declaring incorrectly leading to a shortage of trực tiếp bóng đá k+ payable or increasing trực tiếp bóng đá k+ refunds, exemptions, or reductions, except for actions stipulated in Article 16 of this Decree;

- failing to issue invoices when selling goods or services, except when the taxpayer has declared taxes for the value of goods or services sold in the applicable trực tiếp bóng đá k+ period; issuing incorrect invoices for goods and services leading to underreporting and being discovered after the trực tiếp bóng đá k+ return submission deadline;

- Using illegal invoices; illegally using invoices to declare and thereby reducing trực tiếp bóng đá k+ payable or increasing trực tiếp bóng đá k+ refunds, exemptions, reductions;

- Using illegal documents; illegally using documents; using documents that do not reflect the true essence or value of transactions to incorrectly determine payable trực tiếp bóng đá k+ amounts, exemptions, reductions, refunds; making false documents to void materials, goods, and thereby reducing trực tiếp bóng đá k+ payable or increasing refunds, exemptions, reductions;

- Using non-taxable, trực tiếp bóng đá k+-exempt, trực tiếp bóng đá k+-free goods for purposes other than those specified without declaring the change in use purposes for taxation with the trực tiếp bóng đá k+ authority;

- Operating business activities during requested business suspension without notifying trực tiếp bóng đá k+ authorities, except as stipulated in point b, Clause 4, Article 10 ofDecree 125/2020/ND-CP.

[2]A fine of 1.5 times the evaded trực tiếp bóng đá k+ amount is imposed on taxpayers committing one of the acts specified in Clause 1, Article 7 ofDecree 125/2020/ND-CPwithout any mitigating or aggravating circumstances.

A fine of 2 times the evaded trực tiếp bóng đá k+ is imposed for committing one of the acts specified in Clause 1, Article 7 ofDecree 125/2020/ND-CPwith one aggravating circumstance.

[3]A fine of 2.5 times the evaded trực tiếp bóng đá k+ is imposed for committing one of the acts specified in Clause 1, Article 7 ofDecree 125/2020/ND-CPwith two aggravating circumstances.

[4]A fine of 3 times the evaded trực tiếp bóng đá k+ is imposed for committing one of the acts specified in Clause 1, Article 7 ofDecree 125/2020/ND-CPwith three or more aggravating circumstances.

In addition to the penalties mentioned above, the taxpayer is also subject to remedial measures, including being required to pay the full evaded trực tiếp bóng đá k+ amount to the state budget and adjusting the losses and deductible input VAT on the trực tiếp bóng đá k+ dossier.