What are cases of destruction of receipts? What is trực tiếp bóng đá euro hôm nay procedure for destruction of receipts in Vietnam?

What are trực tiếp bóng đá euro hôm nay rules for creation of receipts in Vietnam?

Based on Article 35 ofDecree 123/2020/ND-CP, receipts are created based on trực tiếp bóng đá euro hôm nay following rules:

- trực tiếp bóng đá euro hôm nay Tax Department creates receipts in trực tiếp bóng đá euro hôm nay form of printing (type not pre-printed with denominations) to be sold to fee-collecting organizations at prices ensuring trực tiếp bóng đá euro hôm nay recovery of printing and issuance costs.

- In trực tiếp bóng đá euro hôm nay case of ordering printed receipts, trực tiếp bóng đá euro hôm nay fee-collecting organization chooses a qualified printing organization as per regulations to sign a contract for ordering receipt printing.

- In trực tiếp bóng đá euro hôm nay case of self-printing receipts, trực tiếp bóng đá euro hôm nay fee-collecting organization must meet trực tiếp bóng đá euro hôm nay following conditions:

+ Have a system of equipment (computers, printers) ensuring trực tiếp bóng đá euro hôm nay printing and issuance of receipts when collecting fees and charges.

+ Be a unit structured as per trực tiếp bóng đá euro hôm nay Accounting Law and have software for self-printing receipts ensuring that trực tiếp bóng đá euro hôm nay receipt data is transferred into accounting software (or database) for declaration as per regulations.

- trực tiếp bóng đá euro hôm nay self-printing system must ensure trực tiếp bóng đá euro hôm nay following rules:

+ trực tiếp bóng đá euro hôm nay numbering on receipts is done automatically. Each part of a receipt number is printed only once; if printed more than once, it must be marked as a copy.

+ trực tiếp bóng đá euro hôm nay application software for printing receipts must meet security requirements by assigning user rights, and unauthorized users must not interfere to change application data.

In case trực tiếp bóng đá euro hôm nay fee-collecting organization purchases software from self-printing software providers, they must select providers that meet trực tiếp bóng đá euro hôm nay qualifying criteria and conditions as per regulations.

+ Unissued self-printed receipts must be stored in trực tiếp bóng đá euro hôm nay computer system according to information security policies.

+ Issued self-printed receipts are stored in trực tiếp bóng đá euro hôm nay computer system according to information security policies, and trực tiếp bóng đá euro hôm nay contents of trực tiếp bóng đá euro hôm nay receipts must ensure they are accessible, exportable, and printable for reference when needed.

What are cases of destruction of receipts? What is trực tiếp bóng đá euro hôm nay procedure for destruction of receipts in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

What are cases ofdestruction of receiptsin Vietnam?

According to Clause 1, Article 39 ofDecree 123/2020/ND-CP, receipts can be destroyed in trực tiếp bóng đá euro hôm nay following circumstances:

- Printed receipts that are incorrectly printed, duplicated, or excess must be destroyed before trực tiếp bóng đá euro hôm nay liquidation of trực tiếp bóng đá euro hôm nay receipt printing contract for fees and charges.

- Receipts that have been issued by accounting units are destroyed according to trực tiếp bóng đá euro hôm nay accounting law.

- trực tiếp bóng đá euro hôm nay fee-collecting organization must destroy receipts that are no longer in use.

- Receipts that have not yet been issued but are evidence in legal cases are not destroyed but handled according to trực tiếp bóng đá euro hôm nay law.

What is trực tiếp bóng đá euro hôm nay procedure for destruction of receipts in Vietnam?

trực tiếp bóng đá euro hôm nay sequence and procedure for destroying receipts are stipulated in Clause 3, Article 39 ofDecree 123/2020/ND-CPas follows:

- trực tiếp bóng đá euro hôm nay deadline to destroy receipts is no later than 30 days from trực tiếp bóng đá euro hôm nay date of notification by trực tiếp bóng đá euro hôm nay directly managing tax authority.

In case trực tiếp bóng đá euro hôm nay tax authority informs that trực tiếp bóng đá euro hôm nay receipt has expired, trực tiếp bóng đá euro hôm nay fee-collecting organization must destroy trực tiếp bóng đá euro hôm nay receipt and submit it to trực tiếp bóng đá euro hôm nay tax authority, including details such as trực tiếp bóng đá euro hôm nay name of trực tiếp bóng đá euro hôm nay fee-collecting agency, tax code (if any); address; method of receipt destruction; specific time and date, month, year of destruction; type of receipt; receipt template code; receipt serial number; from number; to number; quantity. trực tiếp bóng đá euro hôm nay deadline for destroying receipts is no later than 10 days from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority informs trực tiếp bóng đá euro hôm nay expiration.

- trực tiếp bóng đá euro hôm nay fee-collecting organization must prepare an Inventory of Receipts to be Destroyed. This inventory must detail trực tiếp bóng đá euro hôm nay receipt name, receipt template code, receipt serial number, and trực tiếp bóng đá euro hôm nay quantity of receipts destroyed (from number... to number... or list each receipt number if they are not continuous).

- trực tiếp bóng đá euro hôm nay fee-collecting organization must establish a Council for trực tiếp bóng đá euro hôm nay Destruction of Receipts. This council must include representatives from leadership and accounting sections of trực tiếp bóng đá euro hôm nay organization responsible for collecting state budget revenues.

- Members of trực tiếp bóng đá euro hôm nay Council for trực tiếp bóng đá euro hôm nay Destruction of Receipts must sign trực tiếp bóng đá euro hôm nay receipt destruction record and are legally liable for any errors.

- trực tiếp bóng đá euro hôm nay dossier for receipt destruction includes: Decision to establish trực tiếp bóng đá euro hôm nay Council for trực tiếp bóng đá euro hôm nay Destruction of Receipts; inventory of receipts to be destroyed; receipt destruction record; destruction result notification.

+ trực tiếp bóng đá euro hôm nay receipt destruction dossier is retained at trực tiếp bóng đá euro hôm nay fee-collecting organization. trực tiếp bóng đá euro hôm nay Destruction Result Notification using Form No. 02/HUY-BLGDownloadAppendix IA issued withDecree 123/2020/ND-CPmust be made in 02 copies, one kept, one sent to trực tiếp bóng đá euro hôm nay directly managing tax authority no later than 05 days from trực tiếp bóng đá euro hôm nay date of receipt destruction. trực tiếp bóng đá euro hôm nay notification must include: type, code, quantity of receipts destroyed from number to number, reason for destruction, date and time of destruction, method of destruction.

- trực tiếp bóng đá euro hôm nay tax authority carries out trực tiếp bóng đá euro hôm nay destruction of receipts printed by trực tiếp bóng đá euro hôm nay Tax Department which were announced but not sold and are no longer used. trực tiếp bóng đá euro hôm nay General Department of Taxation is responsible for guiding trực tiếp bóng đá euro hôm nay process of destruction of such receipts.