What are regulations on vtv2 trực tiếp bóng đá hôm nay format of an electronic receipt in Vietnam?

What is a record in Vietnam?

Pursuant to Clauses 4 and 5, Article 3 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Explanation of Terminology

In this Decree, vtv2 trực tiếp bóng đá hôm nay following terms are understood as follows:

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4. record refers to materials used to record information about deductible taxes, tax revenues, fees, and charges belonging to vtv2 trực tiếp bóng đá hôm nay state budget as regulated by vtv2 trực tiếp bóng đá hôm nay tax management law. Documents as prescribed in this Decree include personal income tax withholding vouchers, tax receipts, fees, and charges which may be in electronic form or printed and self-printed form.

5. Electronic record includes types of record, receipts as mentioned in Clause 4 of this Article, presented in an electronic data format by organizations or individuals responsible for withholding tax to vtv2 trực tiếp bóng đá hôm nay taxpayer or issued electronically by vtv2 trực tiếp bóng đá hôm nay tax, fee, and charge collecting organization according to vtv2 trực tiếp bóng đá hôm nay regulations of tax, fee, and charge laws.

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record can be understood as materials used to record information regarding deductible taxes, tax revenues, fees, and charges that belong to vtv2 trực tiếp bóng đá hôm nay state budget as prescribed by tax management law.

record includes personal income tax withholding vouchers, tax receipts, fees, and charges that can be presented in electronic form or printed, self-printed form.

Additionally, record presented in electronic data format, issued by organizations or individuals responsible for withholding tax to taxpayers or by tax, fee, and charge collecting organizations through electronic means according to vtv2 trực tiếp bóng đá hôm nay regulations of fee, charge, and tax laws, is called electronic record.

What are regulations on vtv2 trực tiếp bóng đá hôm nay format of an electronic receipt in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are regulations on vtv2 trực tiếp bóng đá hôm nay format of an electronic receipt in Vietnam?

Pursuant to Clause 1, Article 33 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay format for electronic tax receipts is regulated as follows:

- vtv2 trực tiếp bóng đá hôm nay electronic receipt format uses vtv2 trực tiếp bóng đá hôm nay XML format language (XML is vtv2 trực tiếp bóng đá hôm nay abbreviation for "eXtensible Markup Language" created to share electronic data between information technology systems);

- vtv2 trực tiếp bóng đá hôm nay electronic receipt format consists of two components: vtv2 trực tiếp bóng đá hôm nay component containing electronic receipt transaction data and vtv2 trực tiếp bóng đá hôm nay component containing digital signature data;

- vtv2 trực tiếp bóng đá hôm nay General Department of Taxation develops and publishes vtv2 trực tiếp bóng đá hôm nay components containing electronic receipt transaction data, digital signature data, and provides a tool to display vtv2 trực tiếp bóng đá hôm nay content of electronic receipts as regulated in this Decree.

Vietnam: What does vtv2 trực tiếp bóng đá hôm nay content of a tax receipt include?

Pursuant to Clause 2, Article 32 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay contents of a tax receipt are regulated as follows:

- Name of vtv2 trực tiếp bóng đá hôm nay receipt type: Tax, fee, charge receipt without pre-printed denomination; tax, fee, charge receipt with pre-printed denomination; tax, fee, charge receipt.

- Receipt form code and receipt code.

+ Receipt form code includes information indicating vtv2 trực tiếp bóng đá hôm nay type of receipt, receipt serial number, and vtv2 trực tiếp bóng đá hôm nay serial number of vtv2 trực tiếp bóng đá hôm nay form within one type of receipt (one type of receipt can have multiple forms).

+ Receipt code is an identifier distinguishing receipts by vtv2 trực tiếp bóng đá hôm nay system of Vietnamese letters and vtv2 trực tiếp bóng đá hôm nay last 2 digits of vtv2 trực tiếp bóng đá hôm nay year.

+ For ordered printed receipts, vtv2 trực tiếp bóng đá hôm nay last 2 digits of vtv2 trực tiếp bóng đá hôm nay year is vtv2 trực tiếp bóng đá hôm nay year vtv2 trực tiếp bóng đá hôm nay receipt was printed. For self-printed and electronic receipts, vtv2 trực tiếp bóng đá hôm nay last 2 digits of vtv2 trực tiếp bóng đá hôm nay year is vtv2 trực tiếp bóng đá hôm nay year vtv2 trực tiếp bóng đá hôm nay receipt usage begins as indicated on vtv2 trực tiếp bóng đá hôm nay release notice or vtv2 trực tiếp bóng đá hôm nay year vtv2 trực tiếp bóng đá hôm nay receipt is printed.

- Receipt number is vtv2 trực tiếp bóng đá hôm nay sequential number indicated on vtv2 trực tiếp bóng đá hôm nay tax, fee, charge receipt. vtv2 trực tiếp bóng đá hôm nay receipt number is recorded using Arabic numerals with a maximum of 7 digits. For self-printed receipts, printed receipts start from number 0000001. For electronic receipts, vtv2 trực tiếp bóng đá hôm nay electronic receipt number starts from number 1 on January 1 or vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay electronic receipt usage begins and ends on December 31 each year.

- Receipt copies (applies to printed and self-printed receipts) are vtv2 trực tiếp bóng đá hôm nay number of pages within vtv2 trực tiếp bóng đá hôm nay same receipt number. Each receipt number must have at least 02 copies or parts, in which:

+ Copy (Part) 1: retained by vtv2 trực tiếp bóng đá hôm nay collecting organization;

+ Copy (Part) 2: delivered to vtv2 trực tiếp bóng đá hôm nay taxpayer, fee, or charge payer;

In cases where copies from vtv2 trực tiếp bóng đá hôm nay third onwards are required, they are named according to specific administrative purposes as prescribed by law.

- Name and tax code of vtv2 trực tiếp bóng đá hôm nay tax, fee, charge collecting organization.

- Name and amount of taxable fees and charges written in both numerals and words.

- Date, month, year vtv2 trực tiếp bóng đá hôm nay receipt is issued.

- Signature of vtv2 trực tiếp bóng đá hôm nay money collector. In vtv2 trực tiếp bóng đá hôm nay case of electronic receipts, vtv2 trực tiếp bóng đá hôm nay signature on vtv2 trực tiếp bóng đá hôm nay electronic receipt is a digital signature.

- Name, tax code of vtv2 trực tiếp bóng đá hôm nay organization printing vtv2 trực tiếp bóng đá hôm nay receipt (in cases of ordered printing).

- vtv2 trực tiếp bóng đá hôm nay receipt is presented in Vietnamese. In cases where it is necessary to add foreign language text, vtv2 trực tiếp bóng đá hôm nay additional foreign text is placed to vtv2 trực tiếp bóng đá hôm nay right in parentheses "( )" or directly below vtv2 trực tiếp bóng đá hôm nay Vietnamese content line with a smaller font size than vtv2 trực tiếp bóng đá hôm nay Vietnamese text.

Note:

- vtv2 trực tiếp bóng đá hôm nay numerals recorded on vtv2 trực tiếp bóng đá hôm nay receipt are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

- vtv2 trực tiếp bóng đá hôm nay currency recorded on vtv2 trực tiếp bóng đá hôm nay receipt is Vietnamese dong. In cases where other extraordinary items belonging to vtv2 trực tiếp bóng đá hôm nay state budget are legally specified for foreign currency collection, they may be collected in foreign currency or converted into Vietnamese dong at vtv2 trực tiếp bóng đá hôm nay rate specified by law.

- If vtv2 trực tiếp bóng đá hôm nay list of fees surpasses vtv2 trực tiếp bóng đá hôm nay number of lines on one receipt when collecting fees, an appended statement may be added to vtv2 trực tiếp bóng đá hôm nay receipt. vtv2 trực tiếp bóng đá hôm nay appended statement is designed by vtv2 trực tiếp bóng đá hôm nay fee-collecting organization suitable to vtv2 trực tiếp bóng đá hôm nay specific characteristics of each type of fee. vtv2 trực tiếp bóng đá hôm nay appended statement must clearly record “accompanied by receipt number... date... month... year”.

- For fee-collecting organizations using electronic receipts that need to adjust certain content criteria on vtv2 trực tiếp bóng đá hôm nay electronic receipt to fit reality, they must exchange documents with vtv2 trực tiếp bóng đá hôm nay Ministry of Finance (General Department of Taxation) for guidance before implementation.

- Besides vtv2 trực tiếp bóng đá hôm nay mandatory information mentioned above, fee-collecting organizations may create additional information, including logos, decorative images, or advertisements following legal regulations and must not obscure or blur vtv2 trực tiếp bóng đá hôm nay mandatory contents on vtv2 trực tiếp bóng đá hôm nay receipt.

- vtv2 trực tiếp bóng đá hôm nay font size of vtv2 trực tiếp bóng đá hôm nay additional information must not be larger than that of vtv2 trực tiếp bóng đá hôm nay mandatory content displayed on vtv2 trực tiếp bóng đá hôm nay receipt.