Có phải lập xem bóng đá trực tiếp nhà cái điều chỉnh khi xem bóng đá trực tiếp nhà cái sai sót địa chỉ người
Vietnam: Is a correction invoice required when xem bóng đá trực tiếp trên youtube buyer's address is wrong?
According to Article 26 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp trên youtube content is as follows:
Handling of issued invoices purchased from tax authorities
- In case xem bóng đá trực tiếp trên youtube invoice has been issued but not yet delivered to xem bóng đá trực tiếp trên youtube buyer, if errors are detected, xem bóng đá trực tiếp trên youtube seller shall cross out all copies and keep xem bóng đá trực tiếp trên youtube erroneous invoice number.
- In case xem bóng đá trực tiếp trên youtube issued invoice has errors in xem bóng đá trực tiếp trên youtube buyer's name or address but xem bóng đá trực tiếp trên youtube buyer’s tax code is correct, xem bóng đá trực tiếp trên youtube parties shall compile a correction record and are not required to issue a correction invoice.
- In case xem bóng đá trực tiếp trên youtube invoice has been issued and delivered to xem bóng đá trực tiếp trên youtube buyer but goods have not yet been delivered, or services have not yet been provided, or xem bóng đá trực tiếp trên youtube issued invoice has been delivered to xem bóng đá trực tiếp trên youtube buyer and neither seller nor buyer has declared tax, if errors are detected, they must be canceled. xem bóng đá trực tiếp trên youtube seller and xem bóng đá trực tiếp trên youtube buyer shall compile a record to retrieve all copies of xem bóng đá trực tiếp trên youtube erroneous invoice number. xem bóng đá trực tiếp trên youtube retrieval record must indicate xem bóng đá trực tiếp trên youtube reason for retrieving xem bóng đá trực tiếp trên youtube invoice. xem bóng đá trực tiếp trên youtube seller crosses out all copies, retains xem bóng đá trực tiếp trên youtube incorrect invoice, and issues a new invoice in accordance with regulations.
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In cases where xem bóng đá trực tiếp trên youtube issued invoice has errors in xem bóng đá trực tiếp trên youtube buyer's name or address but xem bóng đá trực tiếp trên youtube buyer's tax code is correct, xem bóng đá trực tiếp trên youtube parties shall compile a correction record andare not required to issue a correction invoice.
Vietnam: Is a correction invoice required when xem bóng đá trực tiếp trên youtube buyer's address is wrong? (Image from Internet)
How many types of invoices are currently in use in Vietnam?
Based on xem bóng đá trực tiếp trên youtube provisions in Article 8 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp trên youtube types of invoices include:
(1) Value Added Tax Invoice
Value Added Tax invoices are for organizations declaring VAT by xem bóng đá trực tiếp trên youtube credit method for activities such as:
- Selling goods, providing services domestically;
- International transportation activities;
- Exporting to non-tariff areas and cases considered as exports;
- Exporting goods and providing services abroad.
(2) Sales Invoice
Sales invoices are for organizations and individuals involved in:
- Organizations and individuals declaring and calculating VAT by xem bóng đá trực tiếp trên youtube direct method for activities such as:
+ Selling goods, providing services domestically;
+ International transportation activities;
+ Exporting to non-tariff areas and cases considered as exports;
+ Exporting goods and providing services abroad.
- Organizations and individuals within non-tariff areas when selling goods, providing services domestically and when selling goods and providing services between organizations and individuals within non-tariff areas, exporting goods and providing services abroad. On xem bóng đá trực tiếp trên youtube invoice, it must clearly state "For organizations and individuals within non-tariff areas."
(3) e-Invoice for Selling Public Assets
e-invoices for selling public assets are used when selling assets such as:
- Public assets at agencies, organizations, units (including state-owned housing);
- Infrastructure assets;
- Public assets assigned by xem bóng đá trực tiếp trên youtube state to enterprises for management but not calculated as capital under xem bóng đá trực tiếp trên youtube state's ownership at xem bóng đá trực tiếp trên youtube enterprise;
- Assets of projects using state funds;
- Assets established under ownership rights of xem bóng đá trực tiếp trên youtube people;
- Public assets confiscated by decision of a competent authority;
- Materials recovered from handling public assets.
(4) e-Invoices for Selling National Reserve Goods
e-invoices for selling national reserve goods are used when agencies and units under xem bóng đá trực tiếp trên youtube national reserve system sell national reserve goods as regulated by law.
(5) Other Types of Invoices, including:
- Stamps, tickets, cards with forms and contents regulated in this Decree;
- Air freight charge receipts; international transport service receipts; bank service fee receipts excluding those stipulated at point a of this clause, with forms and contents governed by international practices and relevant laws.
(6) Documents printed, issued, used, and managed as invoices include:
- Invoices including goods release slips cum internal transport
- Goods release slips for dealer sales.
When are authenticated e-invoices issued separately in Vietnam?
According to point a, clause 2, Article 13 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp trên youtube issuance of authenticated e-invoices separately is regulated as follows:
For Sales Invoices:
Issuing authenticated e-invoices separately involves sales invoices in cases such as:
- Households, individuals not meeting xem bóng đá trực tiếp trên youtube conditions for mandatory use of authenticated e-invoices but requiring invoices for customers;
- Organizations without business operations but engaging in transactions involving sales of goods or services;
- Enterprises after dissolution, bankruptcy, or cessation of tax code effectiveness that need to liquidate assets and require invoices for buyers;
- Enterprises, economic organizations, households, and individuals subjected to VAT payment by direct calculation who fall into xem bóng đá trực tiếp trên youtube following categories:
+ Ceased business operations but have not completed procedures to terminate tax code effectiveness with asset liquidation needing invoices for buyers;
+ Temporarily ceased business operations in need of invoices to fulfill contracts signed before xem bóng đá trực tiếp trên youtube tax authority’s business suspension notice;
+ Subject to tax authority coercion by means of invoice usage suspension.
For Value Added Tax Invoices:
Issuing authenticated e-invoices separately involves VAT invoices in cases such as:
- Enterprises, economic organizations, and other organizations paying VAT by xem bóng đá trực tiếp trên youtube deduction method encountering:
+ Ceased business operations without completing procedures to terminate tax code effectiveness needing asset liquidation invoices for buyers;
+ Temporarily ceased business requiring invoices for fulfilling contracts signed before xem bóng đá trực tiếp trên youtube tax authority’s business suspension notification;
+ Coerced by tax authorities by means of invoice usage suspension.
- State organizations that are not subject to VAT payment by xem bóng đá trực tiếp trên youtube deduction method but conduct asset auctions, where xem bóng đá trực tiếp trên youtube auction price includes VAT and is clearly stated in xem bóng đá trực tiếp trên youtube auction documentation approved by competent authorities, thus are issued VAT invoices for buyers.
