Có cần lập vtv5 trực tiếp bóng đá hôm nay thuế trong trường hợp doanh nghiệp trả thay lương cho người lao động

Shall invoices be issued for goods used as salary payment trực tiếp bóng đá euro hôm nay employees in Vietnam?

Pursuant trực tiếp bóng đá euro hôm nay Clause 1, Article 4 ofDecree 123/2020/ND-CPstipulating the principles for issuing, managing, and using invoices and records as follows:

Principles for issuing, managing, and using invoices and records

1. When selling goods or providing services, the seller must issue an invoice trực tiếp bóng đá euro hôm nay deliver trực tiếp bóng đá euro hôm nay the buyer (including cases where goods and services are used for promotions, advertisements, samples; goods and services are used for donation, gifting, exchange, payment instead of salary for employees, and internal consumption (excluding internally circulated goods trực tiếp bóng đá euro hôm nay continue the production process); goods are issued under forms of lending, borrowing, or returning goods) and must record all details as specified in Article 10 of this Decree. If using electronic invoices, they must comply with the data format standard of the tax authority as specified in Article 12 of this Decree.

2. When withholding personal income tax, collecting taxes, fees, charges, organizations withholding tax, fee-collecting organizations, and tax-collecting organizations must issue tax withholding records, tax collection receipts, and hand them over trực tiếp bóng đá euro hôm nay individuals whose income is subject trực tiếp bóng đá euro hôm nay tax withholding, taxpayers, and must record all details as specified in Article 32 of this Decree. In the case of using electronic receipts, they must comply with the data format standard of the tax authority. If an individual authorizes tax finalization, personal income tax withholding records will not be issued.

For individuals not signing a labor contract or signing a labor contract of less than 3 months, the organization or individual paying the income can choose trực tiếp bóng đá euro hôm nay issue tax withholding records for each tax withholding or issue one withholding record for multiple withholdings in one tax period. For individuals signing labor contracts of 3 months or more, the organization or individual paying the income only issues one tax withholding record for each tax period.

3. Before using invoices or receipts, businesses, economic organizations, other organizations, households, individual businesses, tax, fee, charge collecting institutions must register trực tiếp bóng đá euro hôm nay use them with the tax authority or notify the issuance according trực tiếp bóng đá euro hôm nay regulations in Articles 15, 34, and Clause 1, Article 36 of this Decree. For invoices and receipts printed by the tax authority, the tax authority shall notify the issuance according trực tiếp bóng đá euro hôm nay Clause 3, Article 24, and Clause 2, Article 36 of this Decree.

4. Organizations, households, individual businesses during use must report the usage status of invoices purchased from the tax authority, report the usage status of printed, self-printed receipts, or receipts purchased from the tax authority in accordance with Article 29 and Article 38 of this Decree.

5. The registration, management, use of electronic invoices, electronic records must comply with legal regulations on electronic transactions, accounting, tax, tax management, and the regulations in this Decree.

6. Invoice and record data when selling goods, providing services, and record data when conducting tax, withholding, and payment transactions of taxes, fees, and charges are databases trực tiếp bóng đá euro hôm nay serve tax management work and provide invoice, record information trực tiếp bóng đá euro hôm nay related organizations and individuals.

7. A business, economic organization, or other organization selling goods, providing services may authorize a third party trực tiếp bóng đá euro hôm nay issue electronic invoices on behalf of the selling activities. The invoice authorized trực tiếp bóng đá euro hôm nay a third party must still show the name of the selling unit as the principal. The authorization must be determined through written agreement between the principal and the agent clearly showing all information on the authorized invoice (purpose of authorization; duration of authorization; invoice payment method of authorization) and must notify the tax agency upon registration of electronic invoice usage. In case the authorized invoice is an electronic invoice without the tax authority's code, the principal must transmit the electronic invoice data trực tiếp bóng đá euro hôm nay the tax authority through a service provider. The Ministry of Finance shall provide specific guidance on this content.

8. Fee and charge collecting organizations can authorize third parties trực tiếp bóng đá euro hôm nay issue fee and charge receipts. Receipts authorized trực tiếp bóng đá euro hôm nay third parties must still show the name of the fee and charge collecting organization as the principal. The authorization must be determined through a written agreement between the principal and the agent clearly showing all details on the authorized receipt (purpose of authorization; duration of authorization; payment method for authorized receipt) and must notify the tax agency upon receipt issuance notification.

Accordingly,based on the above regulation, for goods used as salary payment trực tiếp bóng đá euro hôm nay employees, an invoice must be issued.

Shall invoices be issued for goods used as salary payment trực tiếp bóng đá euro hôm nay employees in Vietnam?(Image from the Internet)

Is failing trực tiếp bóng đá euro hôm nay issue invoices for goods used as salary payment trực tiếp bóng đá euro hôm nay employees a prohibited act related trực tiếp bóng đá euro hôm nay invoices in Vietnam?

Based on Article 5 ofDecree 123/2020/ND-CPstipulating as follows:

Prohibited actions in the field of invoices and records

1. For tax officials

a) Causing inconvenience or difficulty for organizations and individuals purchasing invoices or records;

b) Engaging in cover-up or collusion with organizations or individuals trực tiếp bóng đá euro hôm nay use illegal invoices or records;

c) Receiving bribes during invoice inspections or examinations.

2. For organizations, individuals selling, providing goods, services, and those with rights and obligations related trực tiếp bóng đá euro hôm nay them

a) Engaging in deceptive actions such as using illegal invoices or using invoices illegally;

b) Obstructing tax officials in the execution of their duties, including actions that harm the health or dignity of tax officials during inspection or examination of invoices and records;

c) Unlawfully accessing, altering, or destroying invoice and record information systems;

d) Offering bribes or engaging in other actions related trực tiếp bóng đá euro hôm nay invoices, records for illicit gains.

Accordingly,based on the above regulation, if a business uses goods trực tiếp bóng đá euro hôm nay pay wages trực tiếp bóng đá euro hôm nay employees but issues illegal invoices, it constitutes a prohibited act.

How should invoices be stored and retained after issuance in Vietnam?

Pursuant trực tiếp bóng đá euro hôm nay Article 6 ofDecree 123/2020/ND-CPregarding the retention and retention of issued invoices as follows:

- Invoices and records must be stored and retained trực tiếp bóng đá euro hôm nay ensure:

+ Safety, security, integrity, completeness, and no alteration or distortion throughout the storage period;

+ Storage in accordance with the prescribed period as per the accounting law.

- Electronic invoices and records are stored and retained electronically. Agencies, organizations, and individuals may choose and apply retention and retention methods for electronic invoices and records that suit their operational characteristics and technological capabilities. Electronic invoices and records must be readily available for printing or retrieval upon request.

- Invoices printed by the tax authority, printed records, and self-printed records must be stored and retained according trực tiếp bóng đá euro hôm nay the following requirements:

+ Unissued invoices and records are stored and stored in a warehouse following policies for storing records of value.

+ Issued invoices and records within accounting units are retained in compliance with record storage and retention regulations.

+ Issued invoices and records within organizations, households, and individuals not being accounting units are stored and stored as the private assets of those organizations, households, and individuals.