Vietnam: Is tearing a vtv2 trực tiếp bóng đá hôm nay authority-ordered printed invoice considered destruction?
Vietnam: Is tearing a vtv2 trực tiếp bóng đá hôm nay authority-ordered printed invoice considered destruction?
Based on Clause 11, Article 3 ofDecree 123/2020/ND-CP, the regulations are as follows:
Terminology Explanation
In this Decree, the terms below are understood as follows:
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- Destruction of invoices, records:
a) Destruction of electronic invoices and records is a measure that makes electronic invoices and records no longer exist on the information system, and they cannot be accessed or referenced for the information contained therein.
b) Destruction of vtv2 trực tiếp bóng đá hôm nay authority-ordered printed invoices, destruction of self-printed or printed records means using methods such as burning, cutting, tearing into small pieces, or other forms of destruction, ensuring that the destroyed invoices, records cannot be reused for their information and data.
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Destruction of vtv2 trực tiếp bóng đá hôm nay authority-ordered printed invoices involves using methods such as burning, cutting, tearing into small pieces, or other forms of destruction, ensuring that the destroyed invoices cannot be reused for their information and data.
Thus,tearing vtv2 trực tiếp bóng đá hôm nay authority-ordered printed invoices is considered one of the forms of destruction, but it must comply with the vtv2 trực tiếp bóng đá hôm nay authority regulations.
Which agency is responsible for guiding the process of destroying provincial vtv2 trực tiếp bóng đá hôm nay department-ordered printed invoices in Vietnam?
According to the provisions of Clause 6, Article 11 ofCircular 78/2021/TT-BTC, the regulations are as follows:
Effectiveness
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b) The General Department of Taxation is responsible for announcing the roadmap, basing on the criteria to select service providers of electronic invoices that connect with the vtv2 trực tiếp bóng đá hôm nay authorities ensuring public transparency. In cases where the number of organizations meeting the full criteria specified in Clause 2, Article 10 of this Circular and requesting to connect with the vtv2 trực tiếp bóng đá hôm nay authorities exceeds the capacity of the system, the General Department of Taxation will base on customer information using the service of electronic invoices of the organization until August 31, 2021 (according to the vtv2 trực tiếp bóng đá hôm nay authority’s management information) to select the organization with a large number of customers and sign a contract to provide the service of receiving, transmitting, and storing electronic invoice data according to the provisions of Clause 3, Article 10 of this Circular.
6. The General Department of Taxation is responsible for guiding the process of destroying provincial vtv2 trực tiếp bóng đá hôm nay department-ordered printed invoices and developing guidelines for the management and use of vtv2 trực tiếp bóng đá hôm nay receipts, fees, and charges at vtv2 trực tiếp bóng đá hôm nay authorities at all levels.
Thus,according to the aforementioned regulations, the General Department of Taxation is responsible for guiding the process of destroying provincial vtv2 trực tiếp bóng đá hôm nay department-ordered printed invoices and developing guidelines for the management and use of vtv2 trực tiếp bóng đá hôm nay receipts, fees, and charges at vtv2 trực tiếp bóng đá hôm nay authorities at all levels.
Vietnam: Is tearinga taxauthority-ordered printed invoiceconsidered destruction? (Image from the Internet)
What conditions must an area meet to use vtv2 trực tiếp bóng đá hôm nay receipts in Vietnam?
Based on Clause 2, Article 9 ofCircular 78/2021/TT-BTC, the regulations are as follows:
Use of receipts and records
1. The vtv2 trực tiếp bóng đá hôm nay Department prints, creates, and issues vtv2 trực tiếp bóng đá hôm nay receipts Form CTT50 Appendix I.C, attached to this Circular, in the form of pre-printed, self-printed, and electronic forms for the collection of taxes, fees, and charges for households and individual businesses in areas meeting the conditions for using receipts and to collect debts for estimated vtv2 trực tiếp bóng đá hôm nay, agricultural and non-agricultural land use vtv2 trực tiếp bóng đá hôm nay for households and individuals.
2. Criteria for determining areas meeting conditions for using vtv2 trực tiếp bóng đá hôm nay receipts: Based on the actual management situation in the vtv2 trực tiếp bóng đá hôm nay Sub-department area, the regional vtv2 trực tiếp bóng đá hôm nay Sub-department is responsible for determining and updating the list of areas meeting the conditions for using vtv2 trực tiếp bóng đá hôm nay receipts and submitting it to the vtv2 trực tiếp bóng đá hôm nay Department for approval. The areas permitted to use vtv2 trực tiếp bóng đá hôm nay receipts meet the following three conditions simultaneously: no collection points, have not implemented vtv2 trực tiếp bóng đá hôm nay collection delegation, and are difficult, especially difficult areas according to regulations on administrative units at the commune level in difficult areas.
3. During the management of taxes, fees, and charges according to the Law on vtv2 trực tiếp bóng đá hôm nay Administration, if an organization needs to use other types of records according to the provisions of Clause 2, Article 30 of Decree No. 123/2020/ND-CP, the organization shall send a written request to the Ministry of Finance (General Department of Taxation) for approval and implementation.
4. For organizations collecting fees and charges using electronic receipts, if it is necessary to adjust some information fields on the receipts according to the provisions of Clause 2, Article 32 of Decree No. 123/2020/ND-CP, the organization shall send a written request to the Ministry of Finance (General Department of Taxation) for approval and implementation.
The areas permitted to use vtv2 trực tiếp bóng đá hôm nay receipts meet the following three conditions simultaneously:
- No collection points;
- Have not implemented vtv2 trực tiếp bóng đá hôm nay collection delegation and are difficult areas;
- Especially difficult areas according to regulations on administrative units at the commune level in difficult areas.
Based on the actual management situation in the vtv2 trực tiếp bóng đá hôm nay Sub-department area, the regional vtv2 trực tiếp bóng đá hôm nay Sub-department is responsible for determining and updating the list of areas meeting the conditions for using vtv2 trực tiếp bóng đá hôm nay receipts and submitting it to the vtv2 trực tiếp bóng đá hôm nay Department for approval.
