vtv2 trực tiếp bóng đá hôm nayShall invoices be issued for Halloween gifts for customers in Vietnam?

Shall invoices be issued forHalloween giftsfor customers in Vietnam?

According to vtv2 trực tiếp bóng đá hôm nay provisions of Article 4 ofDecree 123/2020/ND-CPregarding vtv2 trực tiếp bóng đá hôm nay principles of invoice preparation as follows:

Principles for Preparing, Managing, and Using Invoices, Documents

1. When selling goods or providing services, vtv2 trực tiếp bóng đá hôm nay seller must issue an invoice to give to vtv2 trực tiếp bóng đá hôm nay buyer (including cases where goods or services are used for promotion, advertising, samples; goods, services given as gifts, presents, exchanged, used for salary payment to employees, and internal consumption (except for internally circulated goods for further production processes); or exporting goods under forms of lending, borrowing, or returning goods) and must fully record vtv2 trực tiếp bóng đá hôm nay contents as specified in Article 10 of this Decree. In cases of using electronic invoices, vtv2 trực tiếp bóng đá hôm nay format must comply with vtv2 trực tiếp bóng đá hôm nay tax authority's data standard in accordance with Article 12 of this Decree.

2. During personal income tax deduction, when collecting tax, fees, charges, organizations deducting tax, collecting fees, charges, collecting tax must prepare tax deduction documents, tax, fee, and charge receipts for individuals whose tax is deducted, taxpayers, and must fully record vtv2 trực tiếp bóng đá hôm nay contents as specified in Article 32 of this Decree. In vtv2 trực tiếp bóng đá hôm nay case of using electronic receipts, vtv2 trực tiếp bóng đá hôm nay format must follow vtv2 trực tiếp bóng đá hôm nay tax authority's data standard. If an individual authorizes tax settlement, no personal income tax deduction certificate will be issued.

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Therefore, goods intended as gifts, including Halloween gifts specifically, are still required to have an invoice prepared as per vtv2 trực tiếp bóng đá hôm nay above regulations.

Shall invoices be issued forHalloween giftsfor customers in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Are Halloween Gifts for customers subject to VAT in Vietnam?

In accordance with Clause 3, Article 7 ofCircular 219/2013/TT-BTC, vtv2 trực tiếp bóng đá hôm nay taxable value-added tax price for promotional or gifted products is stipulated as follows:

Taxable Price

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3. For products, goods, services (including those purchased externally or produced by vtv2 trực tiếp bóng đá hôm nay business establishment itself) used for exchange, gift, present, or salary payment, vtv2 trực tiếp bóng đá hôm nay VAT taxable price is vtv2 trực tiếp bóng đá hôm nay price of similar or equivalent goods, services at vtv2 trực tiếp bóng đá hôm nay time these activities occur.

Specifically for invitations (stating non-payment on vtv2 trực tiếp bóng đá hôm nay invitation) to art performances, fashion shows, beauty contests, and sports competitions authorized by state agencies, vtv2 trực tiếp bóng đá hôm nay taxable price is set at zero (0). vtv2 trực tiếp bóng đá hôm nay performance-organizing entity must self-determine and be responsible for vtv2 trực tiếp bóng đá hôm nay number of invitations and vtv2 trực tiếp bóng đá hôm nay list of organizations, individuals to whom vtv2 trực tiếp bóng đá hôm nay establishment gives these invitations before vtv2 trực tiếp bóng đá hôm nay event or competition. If there is fraudulent behavior involving charging for these invitations, it will be handled according to tax management laws.

vtv2 trực tiếp bóng đá hôm nay business establishment must issue an invoice for goods or services given as gifts to customers, and vtv2 trực tiếp bóng đá hôm nay invoice must fully record vtv2 trực tiếp bóng đá hôm nay contents as specified in Article 10 ofDecree 123/2020/ND-CP. vtv2 trực tiếp bóng đá hôm nay taxable price for goods or services as Halloween gifts is vtv2 trực tiếp bóng đá hôm nay VAT taxable price of similar or equivalent items calculated at vtv2 trực tiếp bóng đá hôm nay time of activity.

What are vtv2 trực tiếp bóng đá hôm nay contents ofthe invoice in Vietnam?

vtv2 trực tiếp bóng đá hôm nay contents of an electronic invoice are regulated from Clauses 1 to 13 and Clause 15, Article 10 ofDecree 123/2020/ND-CP, including:

- Invoice name, invoice code, invoice form number code. Specifically:

+ vtv2 trực tiếp bóng đá hôm nay invoice name is vtv2 trực tiếp bóng đá hôm nay name of each type of invoice stipulated in Article 8 of this Decree and displayed on each invoice, such as: Value-added invoice, value-added invoice cum tax refund declaration, value-added invoice cum collection receipt, sales invoice, public asset sales invoice, stamps, tickets, cards, national reserve goods sales invoice.

+ vtv2 trực tiếp bóng đá hôm nay invoice form number code, invoice code is implemented according to vtv2 trực tiếp bóng đá hôm nay guidance of vtv2 trực tiếp bóng đá hôm nay Ministry of Finance.

- Invoice copy name applicable to invoices printed by vtv2 trực tiếp bóng đá hôm nay tax authority according to vtv2 trực tiếp bóng đá hôm nay guidance of vtv2 trực tiếp bóng đá hôm nay Ministry of Finance.

- Invoice number

- Name, address, tax code of vtv2 trực tiếp bóng đá hôm nay seller

- Name, address, tax code of vtv2 trực tiếp bóng đá hôm nay buyer (if any)

- Name, unit of measure, quantity, unit price of goods, services; total amount excluding VAT, VAT rate, total VAT amount for each tax rate, total VAT amount, total payment amount including VAT.

- Seller's signature, buyer's signature

- Invoice preparation time follows vtv2 trực tiếp bóng đá hôm nay day, month, year format of vtv2 trực tiếp bóng đá hôm nay Gregorian calendar.

- Electronic signature timestamp on vtv2 trực tiếp bóng đá hôm nay electronic invoice.

- Code of vtv2 trực tiếp bóng đá hôm nay tax authority for electronic invoices with a tax authority code.

- Fees and charges belong to vtv2 trực tiếp bóng đá hôm nay state budget, commercial discounts, promotions (if any).

- Name, tax code of vtv2 trực tiếp bóng đá hôm nay organization receiving invoice printing for invoices printed by vtv2 trực tiếp bóng đá hôm nay tax authority.

- Letters, numbers, and currency shown on vtv2 trực tiếp bóng đá hôm nay invoice

- Other contents on vtv2 trực tiếp bóng đá hôm nay invoice such as information about logos or logos to represent vtv2 trực tiếp bóng đá hôm nay brand, trademark, or symbol of vtv2 trực tiếp bóng đá hôm nay seller.