What are regulations on receipt number vtv2 trực tiếp bóng đá hôm nay e-receipts in Vietnam? Which agency will use tax receipts?
What are regulations onreceipt number vtv2 trực tiếp bóng đá hôm nay e-receipts in Vietnam?
Pursuant to Article 32 vtv2 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, the regulations are as follows:
Contents vtv2 trực tiếp bóng đá hôm nay the certificate
1. The tax withholding certificate includes the following contents:
a) Name vtv2 trực tiếp bóng đá hôm nay the tax withholding certificate, form symbol, symbol vtv2 trực tiếp bóng đá hôm nay the tax withholding certificate, serial number vtv2 trực tiếp bóng đá hôm nay the tax withholding certificate;
b) Name, address, tax code vtv2 trực tiếp bóng đá hôm nay the payer;
c) Name, address, tax code vtv2 trực tiếp bóng đá hôm nay the taxpayer (if the taxpayer has a tax code);
d) Nationality (if the taxpayer is not vtv2 trực tiếp bóng đá hôm nay Vietnamese nationality);
e) Income amount, time vtv2 trực tiếp bóng đá hôm nay income payment, total taxable income, deducted tax amount; income amount to be received;
f) Date, month, year vtv2 trực tiếp bóng đá hôm nay issuing the tax withholding certificate;
g) Full name, signature vtv2 trực tiếp bóng đá hôm nay the income payer.
In the case vtv2 trực tiếp bóng đá hôm nay using e-tax withholding certificates, the signature on the e-certificate is a digital signature.
2. Receipt
a) Type vtv2 trực tiếp bóng đá hôm nay receipt: Tax, fee, and charge receipts without pre-printed denominations; tax, fee, and charge receipts with pre-printed denominations; tax, fee, and charge receipts.
b) Form symbol and receipt symbol.
The form symbol represents the type vtv2 trực tiếp bóng đá hôm nay receipt, the number vtv2 trực tiếp bóng đá hôm nay receipt duplicates, and the order number vtv2 trực tiếp bóng đá hôm nay the form within a type vtv2 trực tiếp bóng đá hôm nay receipt (a type vtv2 trực tiếp bóng đá hôm nay receipt may have multiple forms).
The receipt symbol is a distinguishing mark for receipts using a system vtv2 trực tiếp bóng đá hôm nay Vietnamese letters and the last two digits vtv2 trực tiếp bóng đá hôm nay the year.
For print-ordered receipts, the last two digits vtv2 trực tiếp bóng đá hôm nay the year indicate the year the receipts were printed. For self-printed and e-receipts, the last two digits vtv2 trực tiếp bóng đá hôm nay the year indicate the year the receipt begins to be used, as shown on the issuance notification or the year the receipt is printed.
c) The receipt number is the serial number shown on the tax, fee, and charge receipt. The receipt number is written in Arabic numerals with a maximum vtv2 trực tiếp bóng đá hôm nay 7 digits. For self-printed and print-ordered receipts, the receipt number starts from number 0000001. For e-receipts, the e-receipt number starts from number 1 on January 1 or the first day vtv2 trực tiếp bóng đá hôm nay using e-receipts and ends on December 31 each year.
d) Receipt duplication (applicable to print-ordered and self-printed receipts) is the number vtv2 trực tiếp bóng đá hôm nay sheets in the same receipt number. Each receipt number must have 02 or more duplicate sheets, whereby:
- Duplicate sheet 1: retained at the organization collecting;
- Duplicate sheet 2: given to the payer vtv2 trực tiếp bóng đá hôm nay taxes, fees, charges;
The third duplicate sheet onwards is named according to the specific purpose for management work required by law.
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Thus,according to the regulation, for e-receipts, the e-receipt number starts from number 1 on January 1 or the first day vtv2 trực tiếp bóng đá hôm nay using e-receipts and ends on December 31 each year.
What are regulations on receipt number vtv2 trực tiếp bóng đá hôm nay e-receipts in Vietnam?Which agency will use tax receipts?(Image from the Internet)
Which agency will use tax receipts in Vietnam?
Pursuant to Article 11 vtv2 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, the regulations are as follows:
Effective date
1. This Circular takes effect from July 1, 2022, encouraging agencies, organizations, and individuals meeting the information technology infrastructure conditions to apply the provisions on e-invoices and certificates as guided in this Circular and Decree No. 123/2020/ND-CP before July 1, 2022.
2. e-invoices apply to business households and individuals from July 1, 2022. However, for the cases specified in Clause 1, Article 14 vtv2 trực tiếp bóng đá hôm nay Decree No. 123/2020/ND-CP, where no e-transactions with tax authorities, no IT infrastructure, no accounting software, no e-invoice software are available to use e-invoices and transmit e-data to buyers and tax authorities, paper invoices from tax authorities are used for a maximum period vtv2 trực tiếp bóng đá hôm nay 12 months. During this period, tax authorities implement solutions to gradually convert to the application vtv2 trực tiếp bóng đá hôm nay e-invoices. The maximum 12-month period starts once from July 1, 2022, for business households and individuals operating before July 1, 2022, or from the time vtv2 trực tiếp bóng đá hôm nay registration to use invoices for newly established business households and individuals from July 1, 2022.
3. From July 1, 2022, the following Circulars and Decisions vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance terminate:
a) Decision No. 30/2001/QD-BTC dated April 13, 2001, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance on policies vtv2 trực tiếp bóng đá hôm nay printing, issuing, managing, and using tax receipts;
b) Circular No. 191/2010/TT-BTC dated December 1, 2010, guiding the management and use vtv2 trực tiếp bóng đá hôm nay transportation invoices;
c) Circular No. 32/2011/TT-BTC dated March 14, 2011, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance guiding the creation, issuance, and use vtv2 trực tiếp bóng đá hôm nay e-invoices for selling goods and providing services;
d) Circular No. 39/2014/TT-BTC dated March 31, 2014, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 26/2015/TT-BTC dated February 27, 2015, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance);
e) Decision No. 1209/QD-BTC dated June 23, 2015, vtv2 trực tiếp bóng đá hôm nay the Minister vtv2 trực tiếp bóng đá hôm nay Finance on the pilot use vtv2 trực tiếp bóng đá hôm nay e-invoices with tax authority authentication, Decision No. 526/QD-BTC dated April 16, 2018, vtv2 trực tiếp bóng đá hôm nay the Minister vtv2 trực tiếp bóng đá hôm nay Finance on expanding the scope vtv2 trực tiếp bóng đá hôm nay the e-invoice pilot with tax authority authentication;
f) Decision No. 2660/QD-BTC dated December 14, 2016, vtv2 trực tiếp bóng đá hôm nay the Minister vtv2 trực tiếp bóng đá hôm nay Finance on extending Decision No. 1209/QD-BTC dated June 23, 2015;
g) Circular No. 303/2016/TT-BTC dated November 15, 2016, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance guiding the printing, issuing, managing, and using different types vtv2 trực tiếp bóng đá hôm nay certificates for collecting fees and charges belonging to the state budget;
h) Circular No. 37/2017/TT-BTC dated April 27, 2017, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 2014, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 26/2015/TT-BTC dated February 27, 2015, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance);
i) Circular No. 68/2019/TT-BTC dated September 30, 2019, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance guiding the implementation vtv2 trực tiếp bóng đá hôm nay some provisions vtv2 trực tiếp bóng đá hôm nay Decree No. 119/2018/ND-CP dated September 12, 2018, vtv2 trực tiếp bóng đá hôm nay the Government vtv2 trực tiếp bóng đá hôm nay Vietnam regulating e-invoices;
k) Circular No. 88/2020/TT-BTC dated October 30, 2020, amending and supplementing Article 26 vtv2 trực tiếp bóng đá hôm nay Circular No. 68/2019/TT-BTC dated September 30, 2019, vtv2 trực tiếp bóng đá hôm nay the Ministry vtv2 trực tiếp bóng đá hôm nay Finance guiding the implementation vtv2 trực tiếp bóng đá hôm nay some provisions vtv2 trực tiếp bóng đá hôm nay Decree No. 119/2018/ND-CP dated September 12, 2018, vtv2 trực tiếp bóng đá hôm nay the Government vtv2 trực tiếp bóng đá hôm nay Vietnam regulating e-invoices.
4. This Circular includes 2 Appendices: Appendix I applies to tax authorities when printing invoices and receipts; Appendix II guides the display format vtv2 trực tiếp bóng đá hôm nay certain types vtv2 trực tiếp bóng đá hôm nay invoices for organizations and enterprises to refer to during implementation.
5. The roadmap for implementing the e-invoice management system by tax authorities:
a) The General Department vtv2 trực tiếp bóng đá hôm nay Taxation is responsible for investing in and upgrading the technical infrastructure vtv2 trực tiếp bóng đá hôm nay the e-invoice system to be ready to receive requests and connect with all service providers vtv2 trực tiếp bóng đá hôm nay e-invoices that fully meet the criteria specified in Clause 2, Article 10 vtv2 trực tiếp bóng đá hôm nay this Circular from July 1, 2022. For organizations and individuals wishing to implement e-invoices before July 1, 2022, the General Department vtv2 trực tiếp bóng đá hôm nay Taxation is responsible for using all available IT infrastructure resources to proceed with implementation. It encourages capable organizations to participate in providing services to receive, transmit, and store e-invoice data with tax authorities.*
b) The General Department vtv2 trực tiếp bóng đá hôm nay Taxation is responsible for publishing the roadmap and criteria for selecting service providers vtv2 trực tiếp bóng đá hôm nay e-invoices to connect with tax authorities to ensure transparency. In the case where the number vtv2 trực tiếp bóng đá hôm nay organizations fully meeting the criteria specified in Clause 2, Article 10 vtv2 trực tiếp bóng đá hôm nay this Circular wanting to connect with tax authorities exceeds system capacity, the General Department vtv2 trực tiếp bóng đá hôm nay Taxation will base its choice on data on customer numbers using e-invoice services provided by organizations as vtv2 trực tiếp bóng đá hôm nay August 31, 2021 (as per tax authority records) to select organizations with large customer numbers and sign contracts to provide services to receive, transmit, and store e-invoice data as per the provisions in Clause 3, Article 10 vtv2 trực tiếp bóng đá hôm nay this Circular.*
6. The General Department vtv2 trực tiếp bóng đá hôm nay Taxation is responsible for guiding the process for canceling invoices printed by the Tax Department and developing a process to guide the management and use vtv2 trực tiếp bóng đá hôm nay tax receipts, fees, and charges at tax authorities at all levels.
Thus,according to the above regulations, the General Department vtv2 trực tiếp bóng đá hôm nay Taxation is responsible for guiding the use vtv2 trực tiếp bóng đá hôm nay tax receipts at tax authorities at all levels.
What is the notation form on tax receipts in Vietnamaccording to Circular 78?
According to Appendix I.B issued withCircular 78/2021/TT-BTC, the notice form on tax receipts is specified as follows:
(1) The form symbol has 10 characters, including:
- The first 02 characters indicate the type vtv2 trực tiếp bóng đá hôm nay receipt (01 is the symbol for fee and charge receipts without denomination; 02 is the symbol for fee and charge receipts with denomination.)
- The next 03 characters indicate the name vtv2 trực tiếp bóng đá hôm nay the receipt ("BLP").
- The next 01 character indicates the number vtv2 trực tiếp bóng đá hôm nay receipt duplicates. For example, a receipt with 03 duplicates is denoted as "3."
- The next 01 character (the "-" sign) separates the first group vtv2 trực tiếp bóng đá hôm nay characters from the last 03 characters vtv2 trực tiếp bóng đá hôm nay the form symbol.
- The last 03 characters are the serial number vtv2 trực tiếp bóng đá hôm nay the form within a type vtv2 trực tiếp bóng đá hôm nay receipt.
Example: The symbol 01BLP2-001 is understood as: non-denomination fee, charge receipt, 02 duplicates, the first form.
(2) The receipt symbol consists vtv2 trực tiếp bóng đá hôm nay 08 characters:
- The first 02 characters are the code vtv2 trực tiếp bóng đá hôm nay the province, centrally-run city based on guidance in Appendix I.A issued with Circular 78/2021/TT-BTC and apply only to receipts ordered by the Tax Departments vtv2 trực tiếp bóng đá hôm nay provinces, centrally-run cities for sale to fee and charge collecting agencies.
- The next 02 characters are a group vtv2 trực tiếp bóng đá hôm nay two from the 20 upper-case letters vtv2 trực tiếp bóng đá hôm nay the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y used to differentiate receipt symbols.
For receipts ordered, self-printed by fee and charge collecting agencies, these 02 characters are the first 02 characters vtv2 trực tiếp bóng đá hôm nay the receipt symbol.
- The next 01 character (the "-" sign) separates the initial characters from the final three characters vtv2 trực tiếp bóng đá hôm nay the receipt.
- The next 02 characters indicate the year the receipt is printed. For example: a receipt printed in 2022 is marked as 22.
- The final 01 character indicates the form vtv2 trực tiếp bóng đá hôm nay receipt. Specifically: self-printed fee, charge receipts are denoted as T; print-ordered receipts are denoted as P.
Example: Symbol 01AA-22P is understood as a fee, charge receipt ordered for printing by the Hanoi Tax Department in 2022.
