Shall a manufacturing company issue an xem bóng đá trực tiếp trên youtube invoice for samples in Vietnam?

Shall amanufacturing companyissue an taxinvoice for samples in Vietnam?

According to Clause 1, Article 4 ofDecree 123/2020/ND-CP, the regulations are as follows:

Principles of issuing, managing, and using invoices, 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 promotion, advertisement, samples; goods or services are used for gifts, exchange, or payment replacement for employees and internal consumption (except for internally circulated goods to continue the production process); to export goods in forms of loan, borrowing or returning goods) and must complete the content as prescribed in Article 10 of this Decree, in case of using electronic invoices, it must follow the standard data format of the xem bóng đá trực tiếp trên youtube authority as prescribed in Article 12 of this Decree.

2. When deducting personal income xem bóng đá trực tiếp trên youtube, when collecting taxes, fees, charges, the xem bóng đá trực tiếp trên youtube withholding organization, fee, charge collection organization, xem bóng đá trực tiếp trên youtube collection organization must issues a xem bóng đá trực tiếp trên youtube deduction record, a xem bóng đá trực tiếp trên youtube, fee, charge receipt to hand over to the income earner who is subject to xem bóng đá trực tiếp trên youtube deduction, the taxpayer, fee payer, charge payer and must complete all contents as prescribed in Article 32 of this Decree. In case of using electronic receipts, they must follow the standard data format of the xem bóng đá trực tiếp trên youtube authority. If an individual authorizes the xem bóng đá trực tiếp trên youtube settlement, no personal income xem bóng đá trực tiếp trên youtube deduction record is issued.

For individuals not signing labor contracts or signing labor contracts for less than three months, the organization or individual paying income can choose to issue a xem bóng đá trực tiếp trên youtube deduction record for each xem bóng đá trực tiếp trên youtube deduction or a single xem bóng đá trực tiếp trên youtube deduction record for multiple xem bóng đá trực tiếp trên youtube deductions in a xem bóng đá trực tiếp trên youtube period. For individuals signing labor contracts for three months or more, the organization or individual paying income issues only one xem bóng đá trực tiếp trên youtube deduction record for an individual in a xem bóng đá trực tiếp trên youtube period.

3. Before using invoices, receipts, businesses, economic organizations, other organizations, households, and individual businesses, xem bóng đá trực tiếp trên youtube, fee, charge collection organizations must register for usage with the xem bóng đá trực tiếp trên youtube authorities or perform a notice of issuance as prescribed in Articles 15, 34, and Clause 1, Article 36 of this Decree. For invoices, receipts printed by xem bóng đá trực tiếp trên youtube authorities, the xem bóng đá trực tiếp trên youtube authority performs a notice of issuance according to Clause 3, Article 24 and Clause 2, Article 36 of this Decree.

4. Organizations, households, and individual businesses in the course of using must report on the situation of using purchased invoices from xem bóng đá trực tiếp trên youtube authorities, report on the situation of using printed, self-printed, or purchased receipts from xem bóng đá trực tiếp trên youtube authorities as prescribed in Article 29, Article 38 of this Decree.

5. The registration, management, use of electronic invoices, electronic records must comply with the legal regulations on electronic transactions, accounting, xem bóng đá trực tiếp trên youtube, xem bóng đá trực tiếp trên youtube management, and the regulations in this Decree.

6. Invoice data, records when selling goods, providing services, record data when conducting xem bóng đá trực tiếp trên youtube payment transactions, xem bóng đá trực tiếp trên youtube deductions, and payments of taxes, fees, charges serve as the basis data for xem bóng đá trực tiếp trên youtube management and providing invoice, record information to related organizations, individuals.

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Therefore,based on the above provisions, the company providing sample goods to customers must issue invoices according to regulations.

Shall a manufacturing company issue an xem bóng đá trực tiếp trên youtube invoice for samples in Vietnam?(Image from Internet)

What are prohibited acts related to invoicesin Vietnam?

According to Article 5 ofDecree 123/2020/ND-CP, the following prohibited acts must be avoided when issuing invoices for taxes:

* For xem bóng đá trực tiếp trên youtube officials

- Causing trouble and difficulties for organizations, individuals coming to purchase invoices, records;

- Covering up or colluding with organizations, individuals to use illegal invoices, records;

- Accepting bribes when inspecting, checking invoices.

* For organizations, individuals selling, supplying goods, services, organizations, individuals with related rights and obligations

- Performing fraudulent acts such as using illegal invoices, using invoices illegally;

- Obstructing xem bóng đá trực tiếp trên youtube officials in performing their duties, specifically actions that cause harm to the health, dignity of xem bóng đá trực tiếp trên youtube officials when inspecting, checking invoices, records;

- Illegally accessing, falsifying, destroying information systems on invoices, records;

- Giving bribes or performing other acts related to invoices, records for illicit gains.

What are regulations on storage of invoices in Vietnam?

According to Article 6 ofDecree 123/2020/ND-CP, the regulations are as follows:

Storage, retention of invoices, records

1. Invoices, records must be stored, retained to ensure:

a) Safety, confidentiality, integrity, completeness, without change, falsification during the storage period;

b) Stored correctly and sufficiently within the time limit prescribed by accounting law.

2. Electronic invoices, electronic records are stored, retained by electronic means. Agencies, organizations, individuals have the right to choose and apply the method of storing, preserving electronic invoices, electronic records suitable with their operation characteristics and technological application capability. Electronic invoices, electronic records must be ready to print on paper or searchable upon request.

3. Invoices printed by xem bóng đá trực tiếp trên youtube authorities, printed records, self-printed must be stored, retained in accordance with the following requirements:

a) Unissued invoices, records must be stored, retained in warehouses according to the policies of storing and preserving valuable records.

b) Issued invoices, records in accounting units are stored in accordance with the regulations on storing, preserving accounting records.

c) Issued invoices, records in organizations, households, individuals that are not accounting units are stored and retained as private assets of those organizations, households, individuals.

Therefore,xem bóng đá trực tiếp trên youtube invoices must be stored in accordance with the legal requirements.