xoilac tv trực tiếp bóng đá hôm nayWhat are guidelines for issuing invoices when giving gifts to employees in Vietnam in 2025?

What are guidelines for issuing invoices when giving gifts to employeesin Vietnam in 2025?

xoilac tv trực tiếp bóng đá hôm nay guidelines for issuing invoices when giving gifts to employees in 2025 are as follows:

Based on Article 4 ofDecree 123/2020/ND-CPwhich stipulates:

Principles of issuing, managing, and using invoices and records

1. When selling goods or providing services, xoilac tv trực tiếp bóng đá hôm nay seller must issue an invoice to deliver to xoilac tv trực tiếp bóng đá hôm nay buyer (including cases where goods or services are used for promotion, advertising, samples; goods, services used to give, present, exchange, compensate wages to employees, and internal consumption (except for internally transferred goods to continue xoilac tv trực tiếp bóng đá hôm nay production process); issuing goods under lending, borrowing, or return) and must fully record xoilac tv trực tiếp bóng đá hôm nay content as prescribed in Article 10 of this Decree. In xoilac tv trực tiếp bóng đá hôm nay case of using e-invoices, they must comply with xoilac tv trực tiếp bóng đá hôm nay standard data format of xoilac tv trực tiếp bóng đá hôm nay tax authority as prescribed in Article 12 of this Decree.

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Based onCông văn 63653/CTHN-TTHT năm 2022 về xuấtguiding xoilac tv trực tiếp bóng đá hôm nay issuance of invoices for goods given, presented, or compensated in lieu of wages as follows:

Based on xoilac tv trực tiếp bóng đá hôm nay above provisions, xoilac tv trực tiếp bóng đá hôm nay Hanoi Tax Department has xoilac tv trực tiếp bóng đá hôm nay following opinions:

1. For issues related to invoices and records in xoilac tv trực tiếp bóng đá hôm nay purchase and sale of Vinpoint points, xoilac tv trực tiếp bóng đá hôm nay company is requested to study and follow xoilac tv trực tiếp bóng đá hôm nay guidance in Official Dispatch No. 4631/TCT-CC dated October 10, 2017, of xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation.

If xoilac tv trực tiếp bóng đá hôm nay company incurs purchasing invoices for goods and services for production and business activities subject to VAT, xoilac tv trực tiếp bóng đá hôm nay input VAT is deductible if it meets xoilac tv trực tiếp bóng đá hôm nay requirements in Clause 10, Article 1 of Circular No. 26/2015/TT-BTC.

2. If xoilac tv trực tiếp bóng đá hôm nay company gives gifts to employees, it must issue invoices following xoilac tv trực tiếp bóng đá hôm nay provisions of Article 4 of Decree No. 123/2020/ND-CP of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam when giving gifts.

3. If xoilac tv trực tiếp bóng đá hôm nay company's employees receive benefits in cash or in kind outside wages or salaries paid by xoilac tv trực tiếp bóng đá hôm nay company, these benefits are subject to personal income tax according to xoilac tv trực tiếp bóng đá hôm nay guidance in Clause 2, Article 2 of Circular No. 111/2013/TT-BTC.

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Simultaneously, based on Clause 3, Article 7 ofCircular 219/2013/TT-BTCwhich stipulates xoilac tv trực tiếp bóng đá hôm nay taxable value as follows:

Taxable Value

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3. For products, goods, services (including those purchased externally or produced by xoilac tv trực tiếp bóng đá hôm nay business itself) used for exchange, giving, presenting, or compensation in lieu of wages, xoilac tv trực tiếp bóng đá hôm nay taxable value is xoilac tv trực tiếp bóng đá hôm nay VAT taxable value of goods and services of xoilac tv trực tiếp bóng đá hôm nay same kind or equivalent at xoilac tv trực tiếp bóng đá hôm nay time these activities occur.

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Gifts of invitation tickets (on xoilac tv trực tiếp bóng đá hôm nay ticket stating no charge) to art performances, fashion shows, beauty and model contests, sports competitions approved by competent state authorities as per xoilac tv trực tiếp bóng đá hôm nay law, xoilac tv trực tiếp bóng đá hôm nay taxable value is determined as zero (0). xoilac tv trực tiếp bóng đá hôm nay performing arts organization shall determine and be responsible for xoilac tv trực tiếp bóng đá hôm nay number of invitations and xoilac tv trực tiếp bóng đá hôm nay list of organizations and individuals to whom xoilac tv trực tiếp bóng đá hôm nay invitations are presented before xoilac tv trực tiếp bóng đá hôm nay performance or competition. If xoilac tv trực tiếp bóng đá hôm nay organization fraudulently charges for xoilac tv trực tiếp bóng đá hôm nay invitations, it will be handled according to xoilac tv trực tiếp bóng đá hôm nay law on tax administration.

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Thus, xoilac tv trực tiếp bóng đá hôm nay guidelines for issuing invoices when giving gifts to employees in 2025 are as follows:

- When giving gifts to employees, xoilac tv trực tiếp bóng đá hôm nay company must issue an invoice. xoilac tv trực tiếp bóng đá hôm nay time of issuing xoilac tv trực tiếp bóng đá hôm nay invoice in this case is when xoilac tv trực tiếp bóng đá hôm nay gift is given to xoilac tv trực tiếp bóng đá hôm nay employee.

- xoilac tv trực tiếp bóng đá hôm nay VAT taxable value of goods, products, services used to give gifts to employees is xoilac tv trực tiếp bóng đá hôm nay VAT taxable value of goods and services of xoilac tv trực tiếp bóng đá hôm nay same kind or equivalent at xoilac tv trực tiếp bóng đá hôm nay time of xoilac tv trực tiếp bóng đá hôm nay gift-giving activity.

What are guidelines for issuing invoices when giving gifts to employees in Vietnam in 2025?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

What content must be included when issuing invoices in case of giving gifts to employees in Vietnam?

According to Article 10 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay content of invoices when issuing Tet gift invoices to customers must include xoilac tv trực tiếp bóng đá hôm nay following:

- Invoice name, invoice symbols, invoice form symbols.

- Invoice set name applicable to invoices printed by xoilac tv trực tiếp bóng đá hôm nay tax authority as guided by xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance.

- Invoice number

- Name, address, tax code of xoilac tv trực tiếp bóng đá hôm nay seller

- Name, address, tax code of xoilac tv trực tiếp bóng đá hôm nay buyer

- Name, unit of measure, quantity, unit price of goods, services; subtotal before VAT, VAT rate, total VAT payable by each tax rate, total VAT amount, total payment including VAT.

- Seller's signature, buyer's signature.

- Time of invoice issuance

- Time of e-invoice digital signing

- Tax authority code for e-invoices

- Fees, charges

- Name, tax code of xoilac tv trực tiếp bóng đá hôm nay organization receiving xoilac tv trực tiếp bóng đá hôm nay invoice printing for invoices printed by xoilac tv trực tiếp bóng đá hôm nay tax authority.

- Letters, numbers, and currency on xoilac tv trực tiếp bóng đá hôm nay invoice

- Other content on e-invoices

Note: Some cases of e-invoices do not necessarily need to have all xoilac tv trực tiếp bóng đá hôm nay above contents as specified in Clause 14, Article 10 ofDecree 123/2020/ND-CP

How to handle errors in e-invoices in Vietnam?

Based on Article 7 ofCircular 78/2021/TT-BTCregulating how to handle errors in e-invoices as follows:

- In case an issued e-invoice has errors requiring a new tax authority code or xoilac tv trực tiếp bóng đá hôm nay e-invoice with errors needs to be adjusted or replaced as prescribed in Article 19 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay seller can choose to use Form 04/SS-HDDT in Appendix IA issued withDecree 123/2020/ND-CPto notify adjustments for each incorrect invoice or to notify adjustments for multiple incorrect e-invoices and send xoilac tv trực tiếp bóng đá hôm nay notification following Form 04/SS-HDDT to xoilac tv trực tiếp bóng đá hôm nay tax authority at any time, but no later than xoilac tv trực tiếp bóng đá hôm nay last day of xoilac tv trực tiếp bóng đá hôm nay VAT declaration period where xoilac tv trực tiếp bóng đá hôm nay adjusted e-invoice arises;

- If xoilac tv trực tiếp bóng đá hôm nay seller issues invoices when receiving prepayments or while providing services as prescribed in Clause 2, Article 9 ofDecree 123/2020/ND-CPand then xoilac tv trực tiếp bóng đá hôm nay service provision is canceled or terminated, xoilac tv trực tiếp bóng đá hôm nay seller shall annul xoilac tv trực tiếp bóng đá hôm nay issued e-invoice and notify xoilac tv trực tiếp bóng đá hôm nay tax authority using Form 04/SS-HDDT in Appendix IA issued withDecree 123/2020/ND-CP;

- In cases where e-invoices with errors are adjusted or replaced as prescribed in point b, clause 2, Article 19 ofDecree 123/2020/ND-CP, and errors are found again, further handling will follow xoilac tv trực tiếp bóng đá hôm nay method applied in xoilac tv trực tiếp bóng đá hôm nay initial error handling;

- According to xoilac tv trực tiếp bóng đá hôm nay notification schedule recorded on Form 01/TB-RSDT, Appendix IB attached toDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay seller shall notify xoilac tv trực tiếp bóng đá hôm nay tax authority using Form 04/SS-HDDT in Appendix IA issued withDecree 123/2020/ND-CPabout xoilac tv trực tiếp bóng đá hôm nay review of xoilac tv trực tiếp bóng đá hôm nay issued e-invoice that has errors, clearly stating that xoilac tv trực tiếp bóng đá hôm nay review's basis is xoilac tv trực tiếp bóng đá hôm nay notification Form 01/TB-RSDT from xoilac tv trực tiếp bóng đá hôm nay tax authority (including xoilac tv trực tiếp bóng đá hôm nay notice number and date);

- If, by regulation, xoilac tv trực tiếp bóng đá hôm nay e-invoice issued does not have an invoice form code, invoice symbol, invoice number with errors, xoilac tv trực tiếp bóng đá hôm nay seller is required only to adjust without cancellation or replacement;

- Especially for xoilac tv trực tiếp bóng đá hôm nay value content on xoilac tv trực tiếp bóng đá hôm nay invoice with errors: increase adjustment (indicate positive sign), decrease adjustment (indicate negative sign) accurately reflecting xoilac tv trực tiếp bóng đá hôm nay actual adjustment.