What are penalties for issuance of invoices at xem bóng đá trực tiếp vtv2 wrong time in Vietnam?
What are penalties for issuance of invoices at xem bóng đá trực tiếp vtv2 wrong time in Vietnam?
Based on Article 24 ofDecree 125/2020/ND-CP, which stipulates penalties for violations in xem bóng đá trực tiếp vtv2 issuance of invoices when selling goods or services, depending on xem bóng đá trực tiếp vtv2 severity of xem bóng đá trực tiếp vtv2 violation, businesses that issue invoices at xem bóng đá trực tiếp vtv2 wrong time will be penalized as follows:
| No. | Behavior | Penalty |
|---|---|---|
| 1 | Issuing invoices at xem bóng đá trực tiếp vtv2 wrong time but not leading to delayed tax obligations and with mitigating circumstances | Warning |
| 2 | Issuing invoices at xem bóng đá trực tiếp vtv2 wrong time but not leading to delayed tax obligations | Fine from 3 to 5 million VND |
| 3 | Issuing invoices at xem bóng đá trực tiếp vtv2 wrong time (excluding xem bóng đá trực tiếp vtv2 two cases above) | Fine from 4 to 8 million VND |
Note:xem bóng đá trực tiếp vtv2 above-mentioned fines apply to organizations, in cases of individual violations, xem bóng đá trực tiếp vtv2 fine is half of that for organizations.
What are penalties for issuance of invoices at xem bóng đá trực tiếp vtv2 wrong time in Vietnam?(Image from Internet)
What is xem bóng đá trực tiếp vtv2 time limits for imposition ofinvoice-related administrative violations?
Based on Article 8 ofDecree 125/2020/ND-CP(amended by Clause 1 Article 1Decree 102/2021/ND-CP) it is stipulated as follows:
Time limits for imposition of administrative penalties on tax and invoices; timeframe considered as not being penalized; tax reassessment period
1. time limits for imposition of administrative penalties on invoices
a) xem bóng đá trực tiếp vtv2 time limits for imposition of administrative penalties on invoices is 02 years.
b) xem bóng đá trực tiếp vtv2 starting point for calculating xem bóng đá trực tiếp vtv2 time limits for imposition of administrative penalties on invoices is defined as follows:
For ongoing administrative violations as specified in Point c of this Clause, xem bóng đá trực tiếp vtv2 statute of limitations is calculated from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 competent authority performs xem bóng đá trực tiếp vtv2 detection of xem bóng đá trực tiếp vtv2 violation.
For completed administrative violations as specified in Point d of this Clause, xem bóng đá trực tiếp vtv2 statute of limitations is calculated from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 violation ceases.
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xem bóng đá trực tiếp vtv2 time limits for imposition of administrative penalties on invoices is 02 years.
Is issuing invoices separately allowed when a business suspendsoperation in Vietnam?
Based on Clause 2 Article 13 ofDecree 123/2020/ND-CPwhich regulates xem bóng đá trực tiếp vtv2 issuance and declaration for determining tax obligations when tax authorities issue authenticated e-invoices separately as follows:
Application of e-invoices when selling goods and providing services
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2. Regulations on issuance and declaration to determine tax obligations when tax authorities issue authenticated e-invoicess per occurrence are as follows:
a) Type of invoices issued per occurrence
a.1) xem bóng đá trực tiếp vtv2 issuance of authenticated e-invoices per occurrence for sales invoices in xem bóng đá trực tiếp vtv2 following cases:
- Households, individuals conducting business per xem bóng đá trực tiếp vtv2 provisions in Clause 4 Article 91 of xem bóng đá trực tiếp vtv2 Law on Tax Management No. 38/2019/QH14 do not meet xem bóng đá trực tiếp vtv2 conditions to use authenticated e-invoicess but require invoices for customer delivery;
- Organizations not engaged in business but have sales transactions;
- Enterprises post dissolution, bankruptcy, tax code deactivation but need to liquidate assets and require invoices for buyers;
- Enterprises, economic organizations, households, individuals in business that pay VAT by xem bóng đá trực tiếp vtv2 direct method in xem bóng đá trực tiếp vtv2 following scenarios:
+ Cease business activities but haven't completed tax code deactivation procedures need to liquidate assets and require invoices for buyers;
+ Temporarily cease business operations and require invoices for customers to fulfill pre-notification contracts by tax authorities;
+ Compelled by tax authorities to stop using invoices.
a.2) xem bóng đá trực tiếp vtv2 issuance of authenticated e-invoices per occurrence for VAT invoices in xem bóng đá trực tiếp vtv2 following cases:
- Enterprises, economic organizations, and other organizations pay VAT by xem bóng đá trực tiếp vtv2 deduction method in xem bóng đá trực tiếp vtv2 following scenarios:
+ Cease business activities but haven't completed tax code deactivation procedures need to liquidate assets and require invoices for buyers;
+ Temporarily cease business operations and require invoices for customers to fulfill pre-notification contracts by tax authorities;
+ Compelled by tax authorities to stop using invoices.
- Organizations, state agencies not subject to VAT by deduction method hold asset auctions, where auction price includes VAT clearly stated in xem bóng đá trực tiếp vtv2 auction dossier approved by competent authorities then VAT invoices can be issued to buyers.
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In cases where businesses temporarily cease operations and require invoices for customers to fulfill pre-notification contracts by tax authorities, invoices can be issued per occurrence. To be specific:
- Enterprises under xem bóng đá trực tiếp vtv2 category paying VAT by xem bóng đá trực tiếp vtv2 direct method are issued authenticated e-invoicess per occurrence as sales invoices.
- Enterprises under xem bóng đá trực tiếp vtv2 category paying VAT by xem bóng đá trực tiếp vtv2 deduction method are issued authenticated e-invoicess per occurrence as VAT invoices.
