Is taking bribes when carrying out invoice-related inspections a prohibited act related to invoices trực tiếp bóng đá euro hôm nay records in Vietnam?

Is taking bribes when carrying out invoice-related inspections a prohibited act related toinvoices trực tiếp bóng đá euro hôm nay recordsin Vietnam?

Based on Point c, Clause 1, Article 5 ofDecree 123/2020/ND-CPwhich specifically regulates prohibited acts related to invoices trực tiếp bóng đá euro hôm nay records as follows:

Prohibited acts related toinvoices trực tiếp bóng đá euro hôm nay records

1. For tax officials

a) Causing inconvenience or difficulty for organizations or individuals seeking to purchase invoices or records;

b) Engaging in covering up or colluding with organizations or individuals to use illegal invoices or records;

c) Taking bribes when carrying out invoice-related inspections.

...

Thus, according to the aforementioned regulation, accepting bribes during invoice inspections is strictly prohibited related to invoices trực tiếp bóng đá euro hôm nay records.

Is taking bribes when carrying out invoice-related inspections a prohibited act related to invoices trực tiếp bóng đá euro hôm nay records in Vietnam?(Image from the Internet)

What are rules forissuance, management, trực tiếp bóng đá euro hôm nay use of invoices trực tiếp bóng đá euro hôm nay records in Vietnam?

Based on Article 4 ofDecree 123/2020/ND-CP, specific regulations on rules for issuing, managing, trực tiếp bóng đá euro hôm nay using invoices trực tiếp bóng đá euro hôm nay records are as follows:

rules for issuing, Managing, Using Invoices trực tiếp bóng đá euro hôm nay records

[1]When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods or services are used for promotions, advertisements, samples; goods or services given, offered, presented, exchanged, or paid as wages to employees trực tiếp bóng đá euro hôm nay for internal consumption (excluding internally circulated goods for continued production processes); goods issued under forms of lending, borrowing, or return) trực tiếp bóng đá euro hôm nay must fill in all contents as prescribed in Article 10 ofDecree 123/2020/ND-CP. In the case of using e-invoices, compliance with standard data formats of the tax authority as prescribed in Article 12 ofDecree 123/2020/ND-CPis required.

[2]When deducting personal income tax, collecting taxes, fees, charges, tax-deducting organizations, fee-collecting organizations, tax-collecting organizations must issue tax deduction documents, trực tiếp bóng đá euro hôm nay tax, fee, charge receipts to the taxpayer or those whose income is taxed, trực tiếp bóng đá euro hôm nay fill in all contents as prescribed in Article 32 ofDecree 123/2020/ND-CP. If using electronic receipts, compliance with standard data formats of the tax authority is required. In the case of individuals authorizing tax settlement, tax deduction documents aren't issued. For individuals not signing labor contracts or contracts less than 3 months, organizations or individuals paying income may choose to issue a tax deduction document for each deduction or one document for multiple deductions within a tax period. For individuals signing labor contracts of 3 months or more, organizations or individuals paying income issue one tax deduction document per tax period.

[3]Before using invoices, receipts, businesses, economic organizations, other organizations, households, trực tiếp bóng đá euro hôm nay individual businesses, tax, fee, charge-collecting organizations must register with the tax authority or announce issuance according to Article 15, Article 34, trực tiếp bóng đá euro hôm nay Clause 1 Article 36 ofDecree 123/2020/ND-CP. For invoices trực tiếp bóng đá euro hôm nay receipts printed by the tax authority, the tax authority announces issuance according to Clause 3 Article 24 trực tiếp bóng đá euro hôm nay Clause 2 Article 36 ofDecree 123/2020/ND-CP.

[4]Organizations, households, trực tiếp bóng đá euro hôm nay individual businesses must report their use of invoices purchased from the tax authority, trực tiếp bóng đá euro hôm nay report the use of self-printed or purchased receipts according to Article 29, Article 38 ofDecree 123/2020/ND-CP.

[5]Registration, management, trực tiếp bóng đá euro hôm nay use of e-invoices, trực tiếp bóng đá euro hôm nay electronic records must comply with the legal regulations on electronic transactions, accounting, tax, tax management, trực tiếp bóng đá euro hôm nay regulations under this Decree.

[6]Invoice trực tiếp bóng đá euro hôm nay record data when selling goods, providing services, data from tax transactions, tax deductions, trực tiếp bóng đá euro hôm nay paying taxes, fees, charges, serve as a database for tax management trực tiếp bóng đá euro hôm nay providing invoice, record information to relevant organizations trực tiếp bóng đá euro hôm nay individuals.

[7]Suppliers who are enterprises, economic organizations, or others may authorize a third party to issuee e-invoices for sales or service provision. Invoices authorized to a third party must still show the selling unit's name as the authorizing party. The authorization must be documented in writing between the authorizing party trực tiếp bóng đá euro hôm nay the authorized party outlining full details of the authorized invoice (authorization purpose, authorization period, authorized invoice payment method) trực tiếp bóng đá euro hôm nay must be reported to the tax authority when registering to use e-invoices. In the case of authorized e-invoices not coded by the tax authority, the authorizing party must send e-invoice data to the tax agency through service providers. The Ministry of Finance specifies this content.

[8]Fee trực tiếp bóng đá euro hôm nay charge-collecting organizations may authorize a third party to issue fee trực tiếp bóng đá euro hôm nay charge receipts. Receipts authorized to a third party must still list the fee trực tiếp bóng đá euro hôm nay charge-collecting organization as the authorizing party. Authorization must be documented in writing between the authorizing party trực tiếp bóng đá euro hôm nay the authorized party outlining full details of the authorized receipt (authorization purpose, authorization period, authorized receipt payment method) trực tiếp bóng đá euro hôm nay must be reported to the tax authority when announcing receipt issuance.

What are responsibilities of the General Department of Taxation ofin managing e-invoices trực tiếp bóng đá euro hôm nay records?

Based on Clause 1, Article 57 ofDecree 123/2020/ND-CP, specific regulations regarding the responsibilities of the tax authorities in managing e-invoices trực tiếp bóng đá euro hôm nay records are as follows:

The General Department of Taxation of Vietnam is responsible for:

- Developing a database on e-invoices, invoices printed by the tax authority, trực tiếp bóng đá euro hôm nay electronic records to serve tax management, state management tasks by other state agencies (such as the police, market management, border army, trực tiếp bóng đá euro hôm nay related agencies), trực tiếp bóng đá euro hôm nay to meet verification trực tiếp bóng đá euro hôm nay reconciliation needs of enterprises, organizations, trực tiếp bóng đá euro hôm nay individuals;

- Announcing types of invoices trực tiếp bóng đá euro hôm nay records that have been issued, reported lost, or are no longer valid for use.