Có phải ngừng sử dụng hóa đơn điện tử khi bị yêu cầu tạm ngừng kinh trực tiếp bóng đá việt nam hôm nay ngành nghề kinh trực tiếp bóng đá việt nam hôm

Shall an enterprise suspend trực tiếp bóng đá euro hôm nay use of e-invoices when suspending operation in a conditional enterprise line in Vietnam?

Pursuant to point g, clause 1, Article 16 ofDecree 123/2020/ND-CP, regulations on cases of suspension of use of e-invoices are as follows:

Suspension of Using e-Invoices

1. enterprisees, economic organizations, other organizations, households, and individual enterprisees in trực tiếp bóng đá euro hôm nay following cases must cease using e-invoices with or without tax authority codes:

a) enterprisees, economic organizations, other organizations, households, and individual enterprisees that terminate trực tiếp bóng đá euro hôm nay validity of their tax identification numbers;

b) enterprisees, economic organizations, other organizations, households, and individual enterprisees which are verified and announced by tax authorities as non-operational at their registered addresses;

c) enterprisees, economic organizations, other organizations, households, and individual enterprisees that notify competent state management agencies of temporary enterprise suspension;

d) enterprisees, economic organizations, other organizations, households, and individual enterprisees that receive notifications from tax authorities regarding trực tiếp bóng đá euro hôm nay suspension of using e-invoices for tax enforcement purposes;

e) Cases involving trực tiếp bóng đá euro hôm nay use of e-invoices for selling smuggled goods, prohibited goods, counterfeit goods, or infringing intellectual property rights, discovered and reported to tax authorities by competent agencies;

f) Cases involving trực tiếp bóng đá euro hôm nay issuance of e-invoices for fictitious sales of goods or services to misappropriate funds from organizations or individuals, discovered and reported to tax authorities by competent agencies;

g) Cases where enterprise registration agencies or competent state agencies require a enterprise to temporarily suspend conditional enterprise activities upon discovering non-compliance with legal enterprise conditions.

Based on trực tiếp bóng đá euro hôm nay results of inspections or examinations, if tax authorities determine that trực tiếp bóng đá euro hôm nay enterprise was established for illegal purchasing, selling, or using of e-invoices, or unlawfully using e-invoices to evade taxes, trực tiếp bóng đá euro hôm nay tax authorities shall issue a decision to cease trực tiếp bóng đá euro hôm nay use of e-invoices; enterprisees will be sanctioned according to trực tiếp bóng đá euro hôm nay law.

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Thus, in cases where enterprise registration agencies or competent state agencies require a enterprise to temporarily suspend its conditional enterprise activities upon discovering non-compliance with legal enterprise conditions, trực tiếp bóng đá euro hôm nay use of e-invoices must be ceased.

Shall an enterprise suspend trực tiếp bóng đá euro hôm nay use of e-invoices when suspending operation in a conditional enterprise line in Vietnam?(Image from trực tiếp bóng đá euro hôm nay Internet)

What is trực tiếp bóng đá euro hôm nay procedure for suspension of use of e-invoiceswhen suspending operation in a conditional enterprise line in Vietnam?

According to clause 2, Article 16,Decree 123/2020/ND-CP, trực tiếp bóng đá euro hôm nay procedure for suspension of use of e-invoices when suspending operation in a conditional enterprise line is as follows:

- trực tiếp bóng đá euro hôm nay directly managing tax authority sends a notice to trực tiếp bóng đá euro hôm nay taxpayer requesting an explanation or additional information and documents related to trực tiếp bóng đá euro hôm nay use of e-invoices.

- trực tiếp bóng đá euro hôm nay taxpayer must provide an explanation or additional information and documents within two working days from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority issues trực tiếp bóng đá euro hôm nay notice. Taxpayers can explain directly at trực tiếp bóng đá euro hôm nay tax authority or provide additional information and documents in writing.

- Taxpayers may continue using e-invoices or provide an additional explanation, specifically:

+ If trực tiếp bóng đá euro hôm nay taxpayer has provided a satisfactory explanation or supplemented sufficient information and documents proving trực tiếp bóng đá euro hôm nay legal use of e-invoices, trực tiếp bóng đá euro hôm nay taxpayer may continue to use e-invoices.

+ If trực tiếp bóng đá euro hôm nay taxpayer has provided an explanation or supplemented information and documents but fails to prove trực tiếp bóng đá euro hôm nay legal use of e-invoices, trực tiếp bóng đá euro hôm nay tax authority will continue to request additional information and documents. trực tiếp bóng đá euro hôm nay deadline for submission is two working days from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority issues trực tiếp bóng đá euro hôm nay notice.

- If, after trực tiếp bóng đá euro hôm nay deadline stated in trực tiếp bóng đá euro hôm nay notice, trực tiếp bóng đá euro hôm nay taxpayer does not provide an explanation or additional information, trực tiếp bóng đá euro hôm nay tax authority will issue a notice requesting trực tiếp bóng đá euro hôm nay taxpayer cease trực tiếp bóng đá euro hôm nay use of e-invoices with or without a tax authority code and will take action according to trực tiếp bóng đá euro hôm nay law.

May an enterprise that is suspended from use of e-invoices be authorized to issue e-invoices in Vietnam?

Based on point a, clause 1, Article 3 ofCircular 78/2021/TT-BTC, principles for authorizing trực tiếp bóng đá euro hôm nay issuance of e-invoices are regulated as follows:

Authorizing trực tiếp bóng đá euro hôm nay Issuance of e-Invoices

1. Principles for Authorization

a) Sellers of goods and service providers being enterprises, economic organizations, and other organizations can authorize a third party, linked to trực tiếp bóng đá euro hôm nay seller, being eligible for trực tiếp bóng đá euro hôm nay use of e-invoices and not under trực tiếp bóng đá euro hôm nay suspension of e-invoices per Article 16 of Decree No. 123/2020/ND-CP, to issue e-invoices for trực tiếp bóng đá euro hôm nay sale of goods and services. Linked relationships are identified according to trực tiếp bóng đá euro hôm nay law on tax management;

b) Authorization must be documented in writing (contract or agreement) between trực tiếp bóng đá euro hôm nay authorizing party and trực tiếp bóng đá euro hôm nay authorized party;

c) Authorization must be notified to trực tiếp bóng đá euro hôm nay tax authority when registering trực tiếp bóng đá euro hôm nay use of e-invoices;

d) e-invoices issued by trực tiếp bóng đá euro hôm nay authorized organization must contain trực tiếp bóng đá euro hôm nay name, address, and tax identification number of trực tiếp bóng đá euro hôm nay authorizing party and trực tiếp bóng đá euro hôm nay name, address, and tax identification number of trực tiếp bóng đá euro hôm nay authorized party;

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According to trực tiếp bóng đá euro hôm nay above regulation, sellers of goods and service providers being enterprises, economic organizations, and other organizations may not authorize trực tiếp bóng đá euro hôm nay issuance of e-invoices to a third party linked to trực tiếp bóng đá euro hôm nay seller if that enterprise has ceased trực tiếp bóng đá euro hôm nay use of e-invoices.