What are cases xem bóng đá trực tiếp nhà cái suspension xem bóng đá trực tiếp nhà cái use xem bóng đá trực tiếp nhà cái e-invoices in Vietnam? What are procedures for suspension xem bóng đá trực tiếp nhà cái use xem bóng đá trực tiếp nhà cái e-invoices in Vietnam?

What are cases xem bóng đá trực tiếp nhà cái suspension xem bóng đá trực tiếp nhà cái use xem bóng đá trực tiếp nhà cái e-invoices in Vietnam?

Pursuant to Clause 1, Article 16 xem bóng đá trực tiếp nhà cáiDecree 123/2020/ND-CP, the suspension xem bóng đá trực tiếp nhà cái e-invoice usage is stipulated as follows:

- Enterprises, economic organizations, other organizations, households, and individual businesses in the following cases shall suspend the use xem bóng đá trực tiếp nhà cái e-invoices with tax authority codes and e-invoices without such codes:

+ Enterprises, economic organizations, other organizations, households, and individual businesses that terminate their tax identification numbers;

+ Enterprises, economic organizations, other organizations, households, and individual businesses that the tax authorities have verified and notified as non-operational at the registered address;

+ Enterprises, economic organizations, other organizations, households, and individual businesses notify competent state management agencies about temporarily suspending business activities;

+ Enterprises, economic organizations, other organizations, households, and individual businesses receive a notice from the tax authority regarding the suspension xem bóng đá trực tiếp nhà cái e-invoice usage for tax debt enforcement;

+ Cases where e-invoices are used to sell smuggled goods, banned goods, counterfeit goods, or goods infringing on intellectual property rights detected and notified to the tax authority by the competent authority;

+ Cases where e-invoices are issued for the purpose xem bóng đá trực tiếp nhà cái fraudulent sale xem bóng đá trực tiếp nhà cái goods and services to misappropriate the money from organizations or individuals, detected and notified to the tax authority by the competent authority;

+ Cases where the business registration authority or competent state authority requests enterprises to temporarily cease conditional business operations, as they do not meet the legal requirements.

Based on inspection results, if the tax authorities determine that enterprises are established for illegal e-invoice transactions or use such invoices unlawfully to evade taxes, the tax authorities will issue a decision to suspend e-invoice usage; the enterprise will be dealt with according to legal regulations.

What are cases xem bóng đá trực tiếp nhà cái suspension xem bóng đá trực tiếp nhà cái use xem bóng đá trực tiếp nhà cái e-invoices in Vietnam? What are procedures for suspension xem bóng đá trực tiếp nhà cái use xem bóng đá trực tiếp nhà cái e-invoices in Vietnam? (Image from the Internet)

What are procedures for suspension xem bóng đá trực tiếp nhà cái use xem bóng đá trực tiếp nhà cái e-invoices in Vietnam?

According to Clause 2, Article 16 xem bóng đá trực tiếp nhà cáiDecree 123/2020/ND-CP, the steps to suspend e-invoice usage are as follows:

- The directly managing tax authority sends a notice to the taxpayers as specified in Points d, e, g xem bóng đá trực tiếp nhà cái Clause 1 xem bóng đá trực tiếp nhà cái this Article, requesting the taxpayers to provide explanations or supplementary information and documents related to e-invoice usage.

- Taxpayers must provide explanations or supplementary information and documents within 02 working days from the date the tax authorities issue the notice. Taxpayers can directly visit the tax authorities to explain or submit information and documents or do so in writing.

- Taxpayers continue to use e-invoices or provide explanations and supplementary information, specifically:

+ If the taxpayers have sufficiently explained or supplemented information and documents and can prove that e-invoices are used in compliance with the law, they can continue using e-invoices.

+ If the taxpayers provided explanations or supplementary information and documents but could not prove lawful use xem bóng đá trực tiếp nhà cái e-invoices, the tax authorities continue to request supplementary information and documents with a deadline xem bóng đá trực tiếp nhà cái 02 working days from the date xem bóng đá trực tiếp nhà cái the tax authorities' notice.

- If the taxpayers do not provide explanations or supplementary information within the deadline specified in the notice, the tax authorities will notify and request the taxpayers to suspend the use xem bóng đá trực tiếp nhà cái e-invoices with tax authority codes or those without such codes and proceed with actions as per regulations.

- Enterprises, economic organizations, other organizations, households, and individual businesses mentioned in Clause 1, Article 16 xem bóng đá trực tiếp nhà cáiDecree 123/2020/ND-CPcan continue using e-invoices after notifying the tax authority about resuming business or when the tax authority restores the tax identification number after the tax authority issues a decision to terminate enforcement in implementing an administrative decision on tax management by discontinuing the use xem bóng đá trực tiếp nhà cái invoices or upon receiving a notice from the competent authority.

- If enterprises, economic organizations, other organizations, households, and individual businesses are temporarily suspended but need e-invoices for pre-existing contracts, they can use e-invoices on a per-transaction basis as guided in Clause 2, Article 13 xem bóng đá trực tiếp nhà cáiDecree 123/2020/ND-CP.

What is the database on e-invoices in Vietnam?

Pursuant to Article 93 xem bóng đá trực tiếp nhà cái theTax Administration Law 2019, the regulations are as follows:

- Tax authorities are responsible for organizing the development, management, and advancement xem bóng đá trực tiếp nhà cái the database and technical infrastructure xem bóng đá trực tiếp nhà cái the invoice information system; task execution xem bóng đá trực tiếp nhà cái data collection, processing, and management xem bóng đá trực tiếp nhà cái invoice data to ensure continuous operation, security, and safety xem bóng đá trực tiếp nhà cái the invoice information system; establishing standard formats for invoices.

The e-invoice database is used to facilitate tax management and provide e-invoice information to relevant organizations and individuals.

- Enterprises and economic organizations as stipulated in Clause 2, Article 91 xem bóng đá trực tiếp nhà cái theTax Administration Law 2019using e-invoices without tax authority codes shall report e-invoice data as prescribed by the Minister xem bóng đá trực tiếp nhà cái Finance.

- The Ministry xem bóng đá trực tiếp nhà cái Industry and Trade, Ministry xem bóng đá trực tiếp nhà cái Natural Resources and Environment, Ministry xem bóng đá trực tiếp nhà cái Public Security, Ministry xem bóng đá trực tiếp nhà cái Transport, Ministry xem bóng đá trực tiếp nhà cái Health, and other related agencies are responsible for sharing necessary information and data in their management fields with the Ministry xem bóng đá trực tiếp nhà cái Finance to build the e-invoice database.

- During the inspection xem bóng đá trực tiếp nhà cái goods circulating in the market, for instances using e-invoices, state agencies or authorized personnel shall access the e-portal xem bóng đá trực tiếp nhà cái the tax authority to access e-invoice information for management needs, without requiring paper invoices. Relevant agencies are responsible for using devices to access and retrieve e-invoice data.

- The Minister xem bóng đá trực tiếp nhà cái Finance shall regulate the patterns, management, and use xem bóng đá trực tiếp nhà cái e-stamps; procedures for accessing, providing, and using e-invoice information; regulations for providing e-invoice information when data cannot be accessed due to technical issues, disasters affecting Internet access.