Vietnam: What does trực tiếp bóng đá k+ information technology infrastructure for e-invoices include?

What is trực tiếp bóng đá k+ time limit for providing information on e-invoices with large data in Vietnam?

Based on Article 51 ofDecree 123/2020/ND-CP, within no more than 5 minutes from receiving trực tiếp bóng đá k+ request, trực tiếp bóng đá k+ e-portal responds to trực tiếp bóng đá k+ information user:

- Information on e-invoices:

It provides a notification of trực tiếp bóng đá k+ reason in case trực tiếp bóng đá k+ system encounters a problem or there is no information on e-invoices.

- In case of requests for providing information with large data, trực tiếp bóng đá k+ time limit for providing e-invoice information is announced by trực tiếp bóng đá k+ General Department of Taxation.

Thus,in cases requiring trực tiếp bóng đá k+ provision of e-invoice information with large data, trực tiếp bóng đá k+ time limit is announced by trực tiếp bóng đá k+ General Department of Taxation.

Vietnam: What does trực tiếp bóng đá k+ information technology infrastructure for e-invoices include?(Image from trực tiếp bóng đá k+ Internet)

Vietnam: What does trực tiếp bóng đá k+ information technology infrastructure for e-invoices include?

According to Article 42 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ regulations are as follows:

- Information technology infrastructure for e-invoices and e-documents includes a collection of computing devices (servers, workstations), network transmission systems, network connection devices, security devices (or software), secure databases, storage devices, peripheral devices, auxiliary equipment, and internal networks.

- trực tiếp bóng đá k+ software system to manage, operate, and exploit trực tiếp bóng đá k+ information system for e-invoices and e-documents includes: operating system, database management system, and application software.

Thus,according to trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ information technology infrastructure for e-invoices includes:

[1] A collection of computing devices (servers, workstations),

[2] Network transmission systems, network connection devices,

[3] Security devices (or software), secure databases, storage devices, peripheral devices, auxiliary equipment, and internal networks.

Can information on e-invoices be used to deduct personal income tax in Vietnam?

According to Article 46 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ users of e-invoice information include:

- Enterprises, economic organizations, households, and business individuals who sell goods and provide services; organizations and individuals who purchase goods and services;

- State management agencies use e-invoice information to perform administrative procedures according to trực tiếp bóng đá k+ provisions of law; verify trực tiếp bóng đá k+ legality of goods circulating in trực tiếp bóng đá k+ market;

- Credit institutions use e-invoice information to perform tax procedures and bank payment procedures;

- Organizations providing e-invoice services.

- Organizations using e-document information to deduct personal income tax.

According to trực tiếp bóng đá k+ above regulation, it is evident that among trực tiếp bóng đá k+ users of e-invoice information, there are organizations that use e-document information to deduct personal income tax.

Therefore,it is entirely possible to use information on e-invoices to deduct personal income tax.

What must be ensured when using e-invoice information to query goods in Vietnam?

According to Article 44 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ principles of querying, providing, and using e-invoice information are specified as follows:

- Querying, providing, and using e-invoice information is applied to perform tax procedures, bank payment procedures, and other administrative procedures; proving trực tiếp bóng đá k+ legality of goods circulating in trực tiếp bóng đá k+ market.

- Querying, and providing e-invoice information must ensure completeness, accuracy, promptness, and appropriateness for trực tiếp bóng đá k+ subject.

- trực tiếp bóng đá k+ use of provided e-invoice information must ensure trực tiếp bóng đá k+ correct purpose, serving professional activities according to trực tiếp bóng đá k+ functions and tasks of trực tiếp bóng đá k+ information user; at trực tiếp bóng đá k+ same time, it must ensure trực tiếp bóng đá k+ conformity of trực tiếp bóng đá k+ law on trực tiếp bóng đá k+ protection of state secrets.

In addition, trực tiếp bóng đá k+ method of exploiting and using e-invoice information on trực tiếp bóng đá k+ e-portal will be based on Article 47 ofDecree 123/2020/ND-CP, which stipulates trực tiếp bóng đá k+ method of exploiting and using e-invoice information on trực tiếp bóng đá k+ e-portal as follows:

- Information users are enterprises, economic organizations, households, and business individuals who are sellers of goods, service providers; organizations and individuals who are buyers access trực tiếp bóng đá k+ e-portal of trực tiếp bóng đá k+ General Department of Taxation to query e-invoice information according to trực tiếp bóng đá k+ contents of trực tiếp bóng đá k+ e-invoice.

- Information users who are state management agencies, credit institutions, e-invoice service providers who have signed information exchange regulations or contracts must register and be granted access, connection, and use of e-invoice information from trực tiếp bóng đá k+ General Department of Taxation as follows:

+ Apply a valid digital signature according to trực tiếp bóng đá k+ provisions of law;

+ Encrypt trực tiếp bóng đá k+ transmission line;

+ Ensure information security according to trực tiếp bóng đá k+ provisions of law;

+ Comply with technical requirements announced by trực tiếp bóng đá k+ General Department of Taxation, including: Information criteria, data format, connection method, frequency of information exchange.

trực tiếp bóng đá k+ information users mentioned in Clause 2, Article 47 ofDecree 123/2020/ND-CPare responsible for appointing a focal point for registering trực tiếp bóng đá k+ use of e-invoice information (hereinafter referred to as trực tiếp bóng đá k+ registration focal point) and notifying trực tiếp bóng đá k+ General Department of Taxation in writing.

Thus,according to trực tiếp bóng đá k+ principle, when using e-invoice information to query goods, it must ensure completeness, accuracy, promptness, and appropriateness for trực tiếp bóng đá k+ subject.