Is it necessary to specify vtv2 trực tiếp bóng đá hôm nay TIN on invoices for household businesses in Vietnam?
Is it necessary to specify vtv2 trực tiếp bóng đá hôm nay TIN on invoices for household businesses in Vietnam?
According to Clause 5, Article 10 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay regulation on invoice content is as follows:
Content of vtv2 trực tiếp bóng đá hôm nay invoice
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5. Name, address, and TIN of vtv2 trực tiếp bóng đá hôm nay buyer
a) In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay buyer is a business establishment with a TIN, vtv2 trực tiếp bóng đá hôm nay buyer's name, address, and TIN on vtv2 trực tiếp bóng đá hôm nay invoice must match vtv2 trực tiếp bóng đá hôm nay business registration certificate, branch operation registration certificate, household business registration certificate, taxpayer registration certificate, TIN notification, investment registration certificate, or cooperative registration certificate.
If vtv2 trực tiếp bóng đá hôm nay name or address of vtv2 trực tiếp bóng đá hôm nay buyer is too long, vtv2 trực tiếp bóng đá hôm nay seller is allowed to abbreviate some common nouns on vtv2 trực tiếp bóng đá hôm nay invoice, such as“Phường” (ward), Q instead of “Quận” (district), TP instead of “Thành Phố” (city), TNHH instead of “Trách nhiệm Hữu hạn" (limited liability), KCN instead of “khu công nghiệp” (industrial park), SX instead of “sản xuất” (manufacturing/ production), CN instead of “Chi nhánh” (branch), etc.)but must ensure complete house number, street name, ward, commune, district, city, and accurately identify vtv2 trực tiếp bóng đá hôm nay name and address of vtv2 trực tiếp bóng đá hôm nay enterprise and comply with vtv2 trực tiếp bóng đá hôm nay business registration, taxpayer registration of vtv2 trực tiếp bóng đá hôm nay enterprise.
b) If vtv2 trực tiếp bóng đá hôm nay buyer does not have a TIN, vtv2 trực tiếp bóng đá hôm nay invoice is not required to show vtv2 trực tiếp bóng đá hôm nay buyer's TIN. In certain cases of selling goods and providing special services to individual consumers as stipulated in Clause 14 of this Article, vtv2 trực tiếp bóng đá hôm nay invoice is not required to show vtv2 trực tiếp bóng đá hôm nay name or address of vtv2 trực tiếp bóng đá hôm nay buyer. If selling goods and services to foreign customers coming to Vietnam, vtv2 trực tiếp bóng đá hôm nay buyer's address information can be replaced by passport or immigration document number and nationality of vtv2 trực tiếp bóng đá hôm nay foreign customer.
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Hence, if vtv2 trực tiếp bóng đá hôm nay buyer is a household business, vtv2 trực tiếp bóng đá hôm nay invoice must specify vtv2 trực tiếp bóng đá hôm nay buyer's name, address, and TIN as indicated on vtv2 trực tiếp bóng đá hôm nay household business registration certificate.
For buyers without a TIN, vtv2 trực tiếp bóng đá hôm nay TIN is not required to be shown on vtv2 trực tiếp bóng đá hôm nay invoice.
Is it necessary to specify vtv2 trực tiếp bóng đá hôm nay TIN on invoices for household businesses in Vietnam?
What is vtv2 trực tiếp bóng đá hôm nay structure of a TIN of household business in Vietnam?
According to Article 5 ofCircular 105/2020/TT-BTCand Clause 1, Article 5b ofCircular 01/2021/TT-BKHDT, supplemented by Article 1 ofCircular 02/2023/TT-BKHDT, vtv2 trực tiếp bóng đá hôm nay TIN of household business as stated on vtv2 trực tiếp bóng đá hôm nay household business Registration Certificate is simultaneously vtv2 trực tiếp bóng đá hôm nay TIN of vtv2 trực tiếp bóng đá hôm nay household business.
vtv2 trực tiếp bóng đá hôm nay structure of vtv2 trực tiếp bóng đá hôm nay TIN of household business is as follows:
TIN structure: N1N2N3N4N5N6N7N8N9N10 - N11N12N13
Where:
- vtv2 trực tiếp bóng đá hôm nay first two numbers N1N2 represent vtv2 trực tiếp bóng đá hôm nay regional allocation number of vtv2 trực tiếp bóng đá hôm nay TIN.
- vtv2 trực tiếp bóng đá hôm nay seven numbers N3N4N5N6N7N8N9 are structured to increase sequentially from 0000001 to 9999999.
- vtv2 trực tiếp bóng đá hôm nay tenth number N10 is vtv2 trực tiếp bóng đá hôm nay check digit.
- vtv2 trực tiếp bóng đá hôm nay three numbers N11N12N13 represent sequential numbers from 001 to 999.
- vtv2 trực tiếp bóng đá hôm nay hyphen (-) is used to separate vtv2 trực tiếp bóng đá hôm nay group of vtv2 trực tiếp bóng đá hôm nay first 10 digits from vtv2 trực tiếp bóng đá hôm nay last 3 digits.
Accordingly, vtv2 trực tiếp bóng đá hôm nay TIN can be either 10 or 13 digits. Specifically:
- A 10-digit TIN is used for businesses, organizations with legal status; representatives of households, household businesses, and other individuals.
- A 13-digit TIN with a hyphen (-) separating vtv2 trực tiếp bóng đá hôm nay first 10 digits and vtv2 trực tiếp bóng đá hôm nay last 3 digits is used for dependent units and other subjects.
What are tax payment methods forhousehold businesses in Vietnam?
Based on vtv2 trực tiếp bóng đá hôm nay regulations inThông tư 40/2021/TT-BTC, household businesses may choose one of vtv2 trực tiếp bóng đá hôm nay following tax payment methods:
First, vtv2 trực tiếp bóng đá hôm nay declaration method
Regulated under Clause 3, Article 3 ofCircular 40/2021/TT-BTC: vtv2 trực tiếp bóng đá hôm nay declaration method is vtv2 trực tiếp bóng đá hôm nay method of declaring tax and calculating tax based on actual revenue arising for vtv2 trực tiếp bóng đá hôm nay monthly or quarterly period.
Pursuant to Clause 1, Article 5 ofCircular 40/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay declaration method for household businesses is regulated as follows:
(i) vtv2 trực tiếp bóng đá hôm nay declaration method is applied to vtv2 trực tiếp bóng đá hôm nay following subjects:
- household businesses, individuals with large-scale business.
- household businesses, individuals who do not meet vtv2 trực tiếp bóng đá hôm nay large-scale criteria but choose to pay tax via vtv2 trực tiếp bóng đá hôm nay declaration method.
(ii) household businesses that pay tax by vtv2 trực tiếp bóng đá hôm nay declaration method shall declare tax monthly except for new household businesses and households eligible for quarterly tax declaration and choosing to declare tax quarterly as per Article 9 ofDecree 126/2020/ND-CP.
(iii) If vtv2 trực tiếp bóng đá hôm nay household business paying tax by vtv2 trực tiếp bóng đá hôm nay declaration method determines that vtv2 trực tiếp bóng đá hôm nay taxable revenue does not match vtv2 trực tiếp bóng đá hôm nay actual situation, vtv2 trực tiếp bóng đá hôm nay tax authority shall impose vtv2 trực tiếp bóng đá hôm nay taxable revenue in accordance with Article 50 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019.
(iv) household businesses paying tax by vtv2 trực tiếp bóng đá hôm nay declaration method must implement accounting and billing policies. If vtv2 trực tiếp bóng đá hôm nay household operates within industries where revenue can be verified by confirmations from competent authorities, it is exempted from accounting policies.
(v) household businesses, individuals paying tax by vtv2 trực tiếp bóng đá hôm nay declaration method are not required to finalize taxes.
Second, vtv2 trực tiếp bóng đá hôm nay fixed method (khoan)
According to Clause 7, Article 3 ofCircular 40/2021/TT-BTCand Clause 1, Article 7 ofCircular 40/2021/TT-BTC(amended, supplemented by Clause 1, Article 1 ofCircular 100/2021/TT-BTC), regulations for vtv2 trực tiếp bóng đá hôm nay fixed method on household businesses are as follows:
(i) vtv2 trực tiếp bóng đá hôm nay fixed method is vtv2 trực tiếp bóng đá hôm nay method of calculating tax based on fixed revenue rates determined by tax authorities to calculate vtv2 trực tiếp bóng đá hôm nay fixed tax amount according to Article 51 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019.
(ii) vtv2 trực tiếp bóng đá hôm nay fixed method is applied to household businesses, individuals that are not subject to tax declaration and not subject to tax payment per occurrence.
(iii) household businesses paying tax by vtv2 trực tiếp bóng đá hôm nay fixed method (Fixed) do not need to apply accounting policies. Fixed tax households using retail invoices must maintain and present invoices, contracts, legal service dossiers, and proofs of valid goods and services when requesting issuance and retail of invoices for each occurrence.
In cases where fixed tax households do business in border markets, border gate markets, markets in economic zones on Vietnam's territory, they must store invoices, contracts, documents proving vtv2 trực tiếp bóng đá hôm nay legality of goods, and present them upon request from competent state management agencies.
(iv) Fixed households that have been notified by tax authorities of vtv2 trực tiếp bóng đá hôm nay fixed tax amount payable from vtv2 trực tiếp bóng đá hôm nay beginning of vtv2 trực tiếp bóng đá hôm nay year must pay taxes as notified. If a fixed household notified at vtv2 trực tiếp bóng đá hôm nay beginning of vtv2 trực tiếp bóng đá hôm nay year ceases or temporarily suspends business within vtv2 trực tiếp bóng đá hôm nay year, vtv2 trực tiếp bóng đá hôm nay tax authority shall adjust vtv2 trực tiếp bóng đá hôm nay payable tax amount according to instructions at point b.4, point b.5, Clause 4, Article 13 of Circular 40/2021/TT-BTC.
For fixed households that start business during vtv2 trực tiếp bóng đá hôm nay year (less than 12 months in a calendar year), they are subject to VAT and PIT if they have annual business revenue exceeding 100 million VND; or not subject to VAT and PIT if vtv2 trực tiếp bóng đá hôm nay annual business revenue is 100 million VND or below.
(v) Fixed households declare taxes annually as stipulated in point c, Clause 2, Article 44 ofTax Administration Law 2019, and pay taxes within vtv2 trực tiếp bóng đá hôm nay timeframe specified by vtv2 trực tiếp bóng đá hôm nay tax authority's Notice of Payment as per Clause 2, Article 55 ofTax Administration Law 2019.
If a fixed household uses invoices issued by tax authorities and sells them retail by number, they must separately declare and pay taxes on vtv2 trực tiếp bóng đá hôm nay revenue arising from those invoices per occurrence.
