Phiếu thu tiền cước vận chuyển hàng không có phải là trực tiếp bóng đá euro hôm nay
Is an air freight charge receipt considered an invoice in Vietnam?
Based on Clause 5, Article 8 ofDecree 123/2020/ND-CP, which stipulates various types of invoices including the air freight charge receipt, the regulations are as follows:
Types of Invoices
Invoices stipulated in this Decree include the following types:
- Value-added tax invoice, which applies to organizations declaring value-added tax by deduction method, used for activities such as:
a) Selling goods đá bóng trực tiếp providing services domestically;
b) International transportation activities;
c) Exporting into duty-free zones đá bóng trực tiếp cases considered as export;
d) Exporting goods đá bóng trực tiếp providing services abroad.
- Sales invoice, which applies to organizations đá bóng trực tiếp individuals such as:
a) Organizations đá bóng trực tiếp individuals declaring đá bóng trực tiếp calculating value-added tax by direct method, used for activities:
- Selling goods đá bóng trực tiếp providing services domestically;
- International transportation activities;
- Exporting into duty-free zones đá bóng trực tiếp cases considered as export;
- Exporting goods đá bóng trực tiếp providing services abroad.
b) Organizations đá bóng trực tiếp individuals in duty-free zones selling goods đá bóng trực tiếp providing services domestically đá bóng trực tiếp when selling goods đá bóng trực tiếp providing services among organizations đá bóng trực tiếp individuals within duty-free zones, đá bóng trực tiếp exporting goods đá bóng trực tiếp providing services abroad, must state on the invoice “For organizations đá bóng trực tiếp individuals in the duty-free zone.”
- Electronic invoices for selling public assets are to be employed when selling the following assets:
a) Public assets at agencies, organizations, units (including state-owned housing);
b) Infrastructure assets;
c) Public assets assigned by the State for enterprises to manage, not calculated as state capital component in enterprises;
d) Assets of projects using state capital;
đ) Assets for which ownership is established as belonging to the entire populace;
e) Public assets revoked by decision of competent authority;
g) Materials, supplies retrieved from handling public assets.
- Electronic invoices for selling national reserve goods are employed when agencies đá bóng trực tiếp units within the national reserve system sell national reserve goods per legal regulations.
- Other types of invoices, include:
a) Stamps, tickets, cards having forms đá bóng trực tiếp content as prescribed in this Decree;
b) Air freight charge receipts; documents for collecting international transportation fees; bank service fee receipts, excluding cases provided in point a of this clause, having form đá bóng trực tiếp content prepared based on international customs đá bóng trực tiếp related legal regulations.
- Documents printed, issued, used, đá bóng trực tiếp managed like invoices include delivery notes cum internal transport notes, delivery notes for goods sent for consignment.
- The Ministry of Finance provides guidance on displaying invoice samples for entities mentioned in Article 2 of this Decree to refer to during implementation.
From the above regulation, it is evident that if the air freight charge receipt is formatted đá bóng trực tiếp contented in accordance with international norms đá bóng trực tiếp related legal regulations, it is considered an invoice.
Is an air freight charge receipt considered an invoice in Vietnam?(Image from Internet)
What are regulations on storage đá bóng trực tiếp retention of invoices in Vietnam?
As per Article 6 ofDecree 123/2020/ND-CP, the procedures for storing đá bóng trực tiếp retaining invoices are as follows:
- Invoices đá bóng trực tiếp documents are stored đá bóng trực tiếp retained ensuring:
+ Safety, confidentiality, integrity, completeness, đá bóng trực tiếp no alteration or distortion during the storage period;
+ Stored correctly đá bóng trực tiếp for the appropriate duration as stipulated by accounting laws.
- Electronic invoices đá bóng trực tiếp documents are stored đá bóng trực tiếp retained electronically. Agencies, organizations, đá bóng trực tiếp individuals have the right to choose đá bóng trực tiếp apply a method of storing đá bóng trực tiếp retaining electronic invoices đá bóng trực tiếp documents that suits their operational characteristics đá bóng trực tiếp technological capabilities. Electronic invoices đá bóng trực tiếp documents must be ready to be printed or accessed upon request.
- Invoices printed by tax authorities, printed documents, or self-printed must be stored đá bóng trực tiếp retained according to the following requirements:
+ Unissued invoices đá bóng trực tiếp documents are stored đá bóng trực tiếp preserved in warehouses in accordance with storage policies for valuable documents.
+ Issued invoices đá bóng trực tiếp documents within accounting units are stored according to document storage đá bóng trực tiếp preservation regulations.
+ Issued invoices đá bóng trực tiếp documents within organizations, households, or individuals that are not accounting units are stored đá bóng trực tiếp preserved as personal assets of those organizations, households, or individuals.
What acts are prohibited in the field of invoices in Vietnam?
According to Article 5 ofDecree 123/2020/ND-CP, the prohibited acts in the field of invoices are:
- For tax officials:
+ Causing inconvenience or difficulty for organizations đá bóng trực tiếp individuals purchasing invoices đá bóng trực tiếp documents;
+ Engaging in concealment or collusion with organizations or individuals to use illegal invoices đá bóng trực tiếp documents;
+ Accepting bribes during inspections đá bóng trực tiếp audits concerning invoices.
- For organizations đá bóng trực tiếp individuals selling, providing goods đá bóng trực tiếp services, or those with related rights đá bóng trực tiếp obligations:
+ Engaging in fraudulent acts such as using illegal invoices, or unlawfully using invoices;
+ Obstructing tax officials performing their duties, specifically acts obstructing that harm the health or dignity of tax officials during inspections đá bóng trực tiếp audits concerning invoices đá bóng trực tiếp documents;
+ Illegally accessing, altering, or destroying information systems related to invoices đá bóng trực tiếp documents;
+ Bribing or engaging in other acts related to invoices đá bóng trực tiếp documents for illicit gain.
