Shall business entities be suspended from vtv5 trực tiếp bóng đá hôm nay use of e-invoices in case of short selling of goods or services in Vietnam?
Shallbusiness entities be suspended from vtv5 trực tiếp bóng đá hôm nay use of e-invoices in case ofshort selling of goods or services in Vietnam?
Based on Clause 1, Article 16 ofDecree 123/2020/ND-CP, specific regulations on suspension of vtv5 trực tiếp bóng đá hôm nay use of e-invoices are as follows:
Suspension of vtv5 trực tiếp bóng đá hôm nay use of e-invoices
- Businesses, economic organizations, other organizations, households, and individual businesses in vtv5 trực tiếp bóng đá hôm nay following cases cease to use authenticated e-invoice or without tax agency codes:
a) Businesses, economic organizations, other organizations, households, and individual businesses that have had their tax codes annulled;
b) Businesses, economic organizations, other organizations, households, and individual businesses in cases where vtv5 trực tiếp bóng đá hôm nay tax authorities have verified and notified that they are not operating at vtv5 trực tiếp bóng đá hôm nay registered address;
c) Businesses, economic organizations, other organizations, households, and individual businesses that have informed vtv5 trực tiếp bóng đá hôm nay competent state management agencies about business suspension;
d) Businesses, economic organizations, other organizations, households, and individual businesses that have been notified by vtv5 trực tiếp bóng đá hôm nay tax authorities to cease using e-invoices to enforce tax debt recovery;
đ) Cases of using e-invoices for vtv5 trực tiếp bóng đá hôm nay purpose of selling smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights as detected and notified by competent authorities to vtv5 trực tiếp bóng đá hôm nay tax agencies;
e) Cases where e-invoices are issued to facilitate vtv5 trực tiếp bóng đá hôm nay short sale of goods or services to embezzle funds from organizations or individuals as detected and notified by competent authorities to vtv5 trực tiếp bóng đá hôm nay tax agencies;
g) Cases where business registration agencies or competent state agencies request businesses to suspend business activities in conditional sectors upon discovering non-compliance with legal business conditions.
Based on inspection and examination results, if vtv5 trực tiếp bóng đá hôm nay tax agency concludes that a business was established to illegally buy, sell, or use e-invoices, or illegally use e-invoices to evade tax, vtv5 trực tiếp bóng đá hôm nay tax agency shall issue a decision to cease vtv5 trực tiếp bóng đá hôm nay use of e-invoices; vtv5 trực tiếp bóng đá hôm nay business will be dealt with according to legal regulations.
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Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulation, vtv5 trực tiếp bóng đá hôm nay act of issuing e-invoices that are used for short selling of goods necessitates vtv5 trực tiếp bóng đá hôm nay cessation of e-invoice use with tax agency codes.
What cases require vtv5 trực tiếp bóng đá hôm nay suspension of authenticated e-invoice in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are regulations on vtv5 trực tiếp bóng đá hôm nay procedure for suspension of vtv5 trực tiếp bóng đá hôm nay use of e-invoices in Vietnam?
Based on Clause 2, Article 16 ofDecree 123/2020/ND-CP, specific regulations on vtv5 trực tiếp bóng đá hôm nay procedure for suspension of vtv5 trực tiếp bóng đá hôm nay use of e-invoices are as follows:
vtv5 trực tiếp bóng đá hôm nay procedure for suspension of vtv5 trực tiếp bóng đá hôm nay use of e-invoices is as follows:
Step 1:vtv5 trực tiếp bóng đá hôm nay directly managing tax authority sends a notice to vtv5 trực tiếp bóng đá hôm nay taxpayer in cases mentioned in Points đ, e, and g of this Article requesting vtv5 trực tiếp bóng đá hôm nay taxpayer to provide explanations or supplement information and documents related to vtv5 trực tiếp bóng đá hôm nay use of e-invoices.
Step 2:vtv5 trực tiếp bóng đá hôm nay taxpayer provides explanations or supplements information and documents within no more than 2 working days from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax authority issues vtv5 trực tiếp bóng đá hôm nay notice. Taxpayers can provide explanations directly at vtv5 trực tiếp bóng đá hôm nay tax authority or in writing with supplementary information and documents.
Step 3:vtv5 trực tiếp bóng đá hôm nay taxpayer continues using vtv5 trực tiếp bóng đá hôm nay e-invoices or provides additional explanations, specifically:
- If vtv5 trực tiếp bóng đá hôm nay taxpayer has provided full explanations or supplemented information and documents proving vtv5 trực tiếp bóng đá hôm nay legal use of e-invoices, vtv5 trực tiếp bóng đá hôm nay taxpayer continues to use e-invoices.
- If vtv5 trực tiếp bóng đá hôm nay taxpayer has provided explanations or supplemented information and documents but cannot prove vtv5 trực tiếp bóng đá hôm nay legal use of e-invoices, vtv5 trực tiếp bóng đá hôm nay tax authority continues to request vtv5 trực tiếp bóng đá hôm nay taxpayer to supplement information and documents. vtv5 trực tiếp bóng đá hôm nay deadline for supplementation is 2 working days from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax authority issues vtv5 trực tiếp bóng đá hôm nay notice.
- If vtv5 trực tiếp bóng đá hôm nay taxpayer does not provide explanations or supplement information and documents by vtv5 trực tiếp bóng đá hôm nay deadline, vtv5 trực tiếp bóng đá hôm nay tax authority issues a notice requesting vtv5 trực tiếp bóng đá hôm nay taxpayer to cease vtv5 trực tiếp bóng đá hôm nay use of authenticated e-invoice or without tax agency codes and takes action according to regulations.
What is vtv5 trực tiếp bóng đá hôm nay format of an e-invoice in Vietnam?
According to Clause 2, Article 12 ofDecree 123/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay components of an e-invoice format are regulated as follows:
e-Invoice Format
- vtv5 trực tiếp bóng đá hôm nay e-invoice format is a technical standard that prescribes vtv5 trực tiếp bóng đá hôm nay data type and data length of information fields for sending, receiving, storing, and displaying e-invoices. vtv5 trực tiếp bóng đá hôm nay e-invoice format uses vtv5 trực tiếp bóng đá hôm nay XML text formatting language (XML is an abbreviation of vtv5 trực tiếp bóng đá hôm nay English phrase "eXtensible Markup Language" created for vtv5 trực tiếp bóng đá hôm nay purpose of sharing e-data between information technology systems).
- vtv5 trực tiếp bóng đá hôm nay e-invoice format comprises two components: vtv5 trực tiếp bóng đá hôm nay business data component of vtv5 trực tiếp bóng đá hôm nay e-invoice and vtv5 trực tiếp bóng đá hôm nay digital signature data component. For e-invoices with tax codes, there is an additional component containing data related to vtv5 trực tiếp bóng đá hôm nay tax agency code.
- vtv5 trực tiếp bóng đá hôm nay General Department of Taxation develops and announces vtv5 trực tiếp bóng đá hôm nay business data component of vtv5 trực tiếp bóng đá hôm nay e-invoice, vtv5 trực tiếp bóng đá hôm nay digital signature data component, and provides a tool to display vtv5 trực tiếp bóng đá hôm nay contents of e-invoices as regulated in this Decree.
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Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulation, vtv5 trực tiếp bóng đá hôm nay e-invoice format comprises two components.
