Is it necessary to notify vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay authorization to issue e-invoices in Vietnam?
Vietnam: Is vtv2 trực tiếp bóng đá hôm nay regulation on authorization to issue e-invoices included in Circular 78?
Based on Article 1 ofCircular 78/2021/TT-BTCregulated as follows:
Scope of Adjustment
This Circular guides some contents about invoices and documents according to vtv2 trực tiếp bóng đá hôm nay Tax Administration Law dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020, of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam regulating invoices and documents (hereinafter referred to as Decree No. 123/2020/ND-CP) including:
1. Some contents about e-invoices include: authorizing vtv2 trực tiếp bóng đá hôm nay issuance of e-invoices; form codes, e-invoice codes; conversion to apply e-invoices with codes from vtv2 trực tiếp bóng đá hôm nay tax authority; applying e-invoices in some other cases; handling erroneous e-invoices, and summary data of e-invoices already submitted to vtv2 trực tiếp bóng đá hôm nay tax authority; e-invoices with tax authority codes generated from cash registers connected to transmit electronic data to vtv2 trực tiếp bóng đá hôm nay tax authority; criteria for organizations providing e-invoice services to sign service provision contracts for e-invoices with tax authority codes and services for receiving, transmitting, storing invoice data, and other related services.
2. Some contents about paper invoices include: invoice type names, invoice template codes, invoice codes, inter-invoice names printed by vtv2 trực tiếp bóng đá hôm nay Tax Department, template codes for stamps, tickets, cards printed by vtv2 trực tiếp bóng đá hôm nay Tax Department.
3. Use of receipts and documents.
4. Transition handling guidance.
Thus, authorizing vtv2 trực tiếp bóng đá hôm nay issuance of e-invoices is one of vtv2 trực tiếp bóng đá hôm nay issues regulated in Circular 78.
Is it necessary to notify vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay authorization to issue e-invoices in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)
Is it necessary to notify vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay authorization to issue e-invoices in Vietnam?
According to Clause 1 Article 3 ofCircular 78/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay regulation on authorizing vtv2 trực tiếp bóng đá hôm nay issuance of e-invoices is as follows:
Authorization to Issue E-Invoices
1. Principles of authorization to issue invoices
a) Sellers of goods or service providers, who are enterprises, economic organizations, or other organizations, have vtv2 trực tiếp bóng đá hôm nay right to authorize a third party with an affiliated relationship with vtv2 trực tiếp bóng đá hôm nay seller, who is eligible to use e-invoices and not in vtv2 trực tiếp bóng đá hôm nay case of suspension of e-invoice use according to Article 16 of Decree No. 123/2020/ND-CP, to issue e-invoices for vtv2 trực tiếp bóng đá hôm nay sale of goods and services. Affiliated relationships are determined according to tax administrative law;
b) vtv2 trực tiếp bóng đá hôm nay authorization must be made in writing (contract or agreement) between vtv2 trực tiếp bóng đá hôm nay authorizing party and vtv2 trực tiếp bóng đá hôm nay authorized party;
c) vtv2 trực tiếp bóng đá hôm nay authorization must be notified to vtv2 trực tiếp bóng đá hôm nay tax authority when registering to use e-invoices;
d) E-invoices issued by authorized organizations are e-invoices with or without tax authority codes and must show vtv2 trực tiếp bóng đá hôm nay name, address, tax code of vtv2 trực tiếp bóng đá hôm nay authorizing party, and vtv2 trực tiếp bóng đá hôm nay name, address, tax code of vtv2 trực tiếp bóng đá hôm nay authorized party;
dd) vtv2 trực tiếp bóng đá hôm nay authorizing and authorized parties are responsible for posting on their unit's website or publicly informing through mass media so that buyers of goods and services are aware of vtv2 trực tiếp bóng đá hôm nay authorization to issue invoices. Upon expiry of vtv2 trực tiếp bóng đá hôm nay authorization or early termination of vtv2 trực tiếp bóng đá hôm nay authorization to issue e-invoices as per vtv2 trực tiếp bóng đá hôm nay agreement between vtv2 trực tiếp bóng đá hôm nay parties, vtv2 trực tiếp bóng đá hôm nay authorizing and authorized parties must remove postings or publicly inform about vtv2 trực tiếp bóng đá hôm nay termination of authorization to issue invoices;
e) If vtv2 trực tiếp bóng đá hôm nay authorized invoice is an e-invoice without a tax authority code (hereinafter referred to as an e-invoice without a code), vtv2 trực tiếp bóng đá hôm nay authorizing party must transmit e-invoice data to vtv2 trực tiếp bóng đá hôm nay directly managing tax authority or through a service provider to transmit e-invoice data to vtv2 trực tiếp bóng đá hôm nay directly managing tax authority;
g) vtv2 trực tiếp bóng đá hôm nay authorized party is responsible for issuing vtv2 trực tiếp bóng đá hôm nay authorized e-invoice accurately according to actual transactions, in agreement with vtv2 trực tiếp bóng đá hôm nay authorizing party, and in compliance with vtv2 trực tiếp bóng đá hôm nay principles in this Clause.
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Thus,according to vtv2 trực tiếp bóng đá hôm nay regulation, when authorizing vtv2 trực tiếp bóng đá hôm nay issuance of e-invoices, it must be reported to vtv2 trực tiếp bóng đá hôm nay tax authority when registering to use e-invoices.
What information must be included in vtv2 trực tiếp bóng đá hôm nay authorized e-invoice in Vietnam?
Based on Clause 2 Article 3 ofCircular 78/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay authorization contract or agreement is regulated as follows:
- vtv2 trực tiếp bóng đá hôm nay authorization contract or agreement must fully express vtv2 trực tiếp bóng đá hôm nay information about vtv2 trực tiếp bóng đá hôm nay authorizing and authorized parties (name, address, tax code, digital certificate); information about vtv2 trực tiếp bóng đá hôm nay authorized e-invoice (invoice type, invoice symbol, invoice template code); vtv2 trực tiếp bóng đá hôm nay purpose of authorization; vtv2 trực tiếp bóng đá hôm nay authorization period; vtv2 trực tiếp bóng đá hôm nay payment method for vtv2 trực tiếp bóng đá hôm nay authorized invoice (clearly stating vtv2 trực tiếp bóng đá hôm nay responsibility for payment for goods and services on vtv2 trực tiếp bóng đá hôm nay authorized invoice);
- vtv2 trực tiếp bóng đá hôm nay authorizing and authorized parties are responsible for storing vtv2 trực tiếp bóng đá hôm nay authorization document and presenting it when required by vtv2 trực tiếp bóng đá hôm nay competent authority.
In addition, notification to vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay authorization to issue e-invoices is conducted as follows:
- vtv2 trực tiếp bóng đá hôm nay authorization is identified as a change in registered information for using e-invoices according to Article 15 ofDecree 123/2020/ND-CP.
vtv2 trực tiếp bóng đá hôm nay authorizing and authorized parties use vtv2 trực tiếp bóng đá hôm nayDownloadForm No. 01DKTD/HDĐT issued withNghị định 123/2020/NĐ-CPto notify vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay authorization to issue e-invoices, including cases of early termination of authorization to issue e-invoices as per vtv2 trực tiếp bóng đá hôm nay agreement between vtv2 trực tiếp bóng đá hôm nay parties;
- vtv2 trực tiếp bóng đá hôm nay authorizing party fills in vtv2 trực tiếp bóng đá hôm nay information of vtv2 trực tiếp bóng đá hôm nay authorized party, vtv2 trực tiếp bóng đá hôm nay authorized party fills in vtv2 trực tiếp bóng đá hôm nay information of vtv2 trực tiếp bóng đá hôm nay authorizing party in Form No. 01DKTD/HDĐTDownloadissued along withNghị định 123/2020/NĐ-CPas follows:
+ For vtv2 trực tiếp bóng đá hôm nay authorizing and authorized parties at Part 5 "List of Used Digital Certificates," fill in vtv2 trực tiếp bóng đá hôm nay complete information of digital certificates used by both parties;
+ For vtv2 trực tiếp bóng đá hôm nay authorized party at Column 5 Part 6 "Register for Authorization to Issue Invoices," fill in vtv2 trực tiếp bóng đá hôm nay information of vtv2 trực tiếp bóng đá hôm nay name, authorizing organization, and tax code of vtv2 trực tiếp bóng đá hôm nay authorizing party.
Thus,according to vtv2 trực tiếp bóng đá hôm nay regulations, vtv2 trực tiếp bóng đá hôm nay information about vtv2 trực tiếp bóng đá hôm nay authorized e-invoice will include: invoice type, invoice symbol, and invoice template code.
