Ngân hàng thu lãi tiền vay thì có xuất trực tiếp bóng đá việt nam hôm nay không?
Shall banks in Vietnamissue trực tiếp bóng đá k+ for loan interest collection?
Based onOfficial Dispatch 1332/TCT-DNL in 2014regarding records for loan interest collection, the Bank provides guidance as follows:
According to Official Dispatch No. 1005/TCT-CS dated March 28, 2011, from the General Department of Taxation concerning guidance:
"... In cases where fee collection records in the service activities of banks and credit institutions are transaction records printed from the system and contain content consistent with international practices (transaction information, fee details are pre-constructed in the transaction program; upon transaction completion, the record displays transaction content and necessary criteria as per record policies, tax information (transaction amount, tax rate, VAT amount, total payment amount) are fully displayed on the record, and each record has a unique transaction reference ensuring singularity in the entire system, meeting management requirements and aligning with the objective of enhancing enterprise autonomy, banks and credit institutions are allowed to use current transaction records as both VAT trực tiếp bóng đá k+ or sales trực tiếp bóng đá k+ under the name "Transaction record"..."
According toCông văn 39989/CT-TTHT năm 2018 vướng mắcproviding guidance on issues regarding value-added tax and trực tiếp bóng đá k+ for bank activities as follows:
Based on Circular No. 39/2014/TT-BTC dated March 31, 2014, from the Ministry of Finance, guiding the issuance of trực tiếp bóng đá k+ for the sale of goods and services in certain specified cases:
+ Article 16 regulations on issuing trực tiếp bóng đá k+:
"Article 16. Issuing trực tiếp bóng đá k+
- Principles for issuing trực tiếp bóng đá k+
a) Organizations, households, and individuals engaged in business are only allowed to issue and give to buyers the types of trực tiếp bóng đá k+ specified in this Circular.
+ At Point 2.1 Appendix 4 regulations:
“2. In some cases, the use and recording of trực tiếp bóng đá k+ and records are as follows:
2.1. Organizations that pay taxes by the credit method selling goods and services not subject to VAT, exempt from VAT shall use VAT trực tiếp bóng đá k+. On the VAT invoice, only the sale price line as the payment price, the tax rate line; the VAT amount should not be recorded and should be crossed out."
According to the above regulations, when banks collect interest from loans, they are not required to issue value-added tax (VAT) trực tiếp bóng đá k+ in the conventional manner but instead can utilize loan interest collection records. Such records, if valid, are still considered trực tiếp bóng đá k+ to ensure the legality of the financial transaction.
For loan interest paid by the customer, this is deemed as revenue from the bank's credit activity. According to the regulations, banks may not need to issue VAT trực tiếp bóng đá k+ for this loan interest but may use lawful interest collection records instead. However, if requested by the customer or for declaration purposes, the bank can still issue an invoice for this loan interest.
Shall banks in Vietnam issue trực tiếp bóng đá k+ for loan interest collection?(Image from Internet)
What are prohibited actsrelated to trực tiếp bóng đá k+ and records in Vietnam?
According to Article 4 ofDecree 123/2020/ND-CP, specific prohibited acts related to trực tiếp bóng đá k+ and records are as follows:
[1] For tax officials
- Causing nuisance and difficulties for organizations and individuals visiting to buy trực tiếp bóng đá k+ and records;
- Engaging in cover-up or collusion with organizations and individuals to use illegal trực tiếp bóng đá k+ and records;
- Accepting bribes during inspection and examination of trực tiếp bóng đá k+.
[2]For organizations, individuals selling and providing goods, services, and those with related rights and obligations
- Engaging in fraudulent activities such as using illegal trực tiếp bóng đá k+ or illegal use of trực tiếp bóng đá k+;
- Obstructing tax officials performing official duties, specifically acts that harm the health and dignity of tax officials during the inspection and examination of trực tiếp bóng đá k+ and records;
- Unauthorized access, alteration, or destruction of invoice and record information systems;
- Bribing or engaging in other acts related to trực tiếp bóng đá k+ and records for illegal gain.
What are requirements of authenticated e-invoice in Vietnam?
According to Clause 2, Article 17 ofDecree 123/2020/ND-CP, authenticated e-trực tiếp bóng đá k+ must meet the following requirements:
- Complete electronic invoice content as prescribed in Article 10 ofDecree 123/2020/ND-CP.
- Correct format for electronic trực tiếp bóng đá k+ as prescribed in Article 12 ofDecree 123/2020/ND-CP.
- Accurate registration information as prescribed in Article 15 ofDecree 123/2020/ND-CP.
- Not in the case of discontinuation of using electronic trực tiếp bóng đá k+ with a tax authority's code as prescribed in Clause 1, Article 16 ofDecree 123/2020/ND-CP.
