What are regulations on vtv2 trực tiếp bóng đá hôm nay use of signature in personal income tax withholding certificates in Vietnam?

What are regulations on vtv2 trực tiếp bóng đá hôm nay use of signature inpersonal income tax withholding certificates in Vietnam?

Based on Article 32 ofDecree 123/2020ND-CP, it is stipulated as follows:

Contents of vtv2 trực tiếp bóng đá hôm nay record

1. personal income tax withholding certificates include vtv2 trực tiếp bóng đá hôm nay following contents:

a) Name of vtv2 trực tiếp bóng đá hôm nay personal income tax withholding certificate, model code of vtv2 trực tiếp bóng đá hôm nay personal income tax withholding certificate, personal income tax withholding certificate sign, serial number of vtv2 trực tiếp bóng đá hôm nay personal income tax withholding certificate;

b) Name, address, tax code of vtv2 trực tiếp bóng đá hôm nay payer;

c) Name, address, tax code of vtv2 trực tiếp bóng đá hôm nay taxpayer (if vtv2 trực tiếp bóng đá hôm nay taxpayer has a tax code);

d) Nationality (if vtv2 trực tiếp bóng đá hôm nay taxpayer is not of Vietnamese nationality);

dd) Income amount, time of income payment, total taxable income, withheld tax amount; remaining income to be received;

e) Date of issuance of vtv2 trực tiếp bóng đá hôm nay personal income tax withholding certificate;

g) Full name, signature of vtv2 trực tiếp bóng đá hôm nay income payer.

In vtv2 trực tiếp bóng đá hôm nay case of using e-personal income tax withholding certificates, vtv2 trực tiếp bóng đá hôm nay signature on vtv2 trực tiếp bóng đá hôm nay e-record is a digital signature.

2. Receipt

a) Type of receipt: Tax, fee, and charge receipts without pre-printed face value; tax, fee, and charge receipts with pre-printed face value; tax, fee, and charge receipts.

b) Model code of vtv2 trực tiếp bóng đá hôm nay receipt and receipt sign.

vtv2 trực tiếp bóng đá hôm nay model code of vtv2 trực tiếp bóng đá hôm nay receipt contains information showing vtv2 trực tiếp bóng đá hôm nay type of receipt, number of receipt links, and vtv2 trực tiếp bóng đá hôm nay model serial number in one type of receipt (a type of receipt may have multiple models).

vtv2 trực tiếp bóng đá hôm nay receipt sign is vtv2 trực tiếp bóng đá hôm nay distinguishing mark of vtv2 trực tiếp bóng đá hôm nay receipt using a system of Vietnamese alphabet letters and vtv2 trực tiếp bóng đá hôm nay last 02 digits of vtv2 trực tiếp bóng đá hôm nay year.

For printed receipts, vtv2 trực tiếp bóng đá hôm nay last 02 digits of vtv2 trực tiếp bóng đá hôm nay year are vtv2 trực tiếp bóng đá hôm nay year vtv2 trực tiếp bóng đá hôm nay printed receipt is issued. For self-printed and e-receipts, vtv2 trực tiếp bóng đá hôm nay last 02 digits of vtv2 trực tiếp bóng đá hôm nay year are vtv2 trực tiếp bóng đá hôm nay year it is first used, noted on vtv2 trực tiếp bóng đá hôm nay issuance notice, or vtv2 trực tiếp bóng đá hôm nay year vtv2 trực tiếp bóng đá hôm nay receipt is printed out.

c) vtv2 trực tiếp bóng đá hôm nay receipt number is vtv2 trực tiếp bóng đá hôm nay sequential number shown on tax, fee, and charge receipts. vtv2 trực tiếp bóng đá hôm nay receipt number is recorded using Arabic numerals with a maximum of 7 digits. For self-printed and printed receipts, vtv2 trực tiếp bóng đá hôm nay receipt number starts from 0000001. For e-receipts, vtv2 trực tiếp bóng đá hôm nay e-receipt number starts from 1 on January 1 or vtv2 trực tiếp bóng đá hôm nay date of starting vtv2 trực tiếp bóng đá hôm nay use of e-receipts and ends on December 31 each year.

d) vtv2 trực tiếp bóng đá hôm nay link of vtv2 trực tiếp bóng đá hôm nay receipt (applied to printed and self-printed receipts) is vtv2 trực tiếp bóng đá hôm nay number of sheets in vtv2 trực tiếp bóng đá hôm nay same receipt number. Each receipt number must have at least 02 links or 02 parts, including:

- Link (part) 1: retained at vtv2 trực tiếp bóng đá hôm nay collecting organization;

- Link (part) 2: given to vtv2 trực tiếp bóng đá hôm nay taxpayer;

Links from vtv2 trực tiếp bóng đá hôm nay third onward are named according to their specific management use as prescribed by law.

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

e) Name of vtv2 trực tiếp bóng đá hôm nay types of tax, fee, and charge items and vtv2 trực tiếp bóng đá hôm nay amount recorded in numbers and words.

g) Date of issuance of vtv2 trực tiếp bóng đá hôm nay receipt.

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

i) Name, tax code of vtv2 trực tiếp bóng đá hôm nay organization receiving vtv2 trực tiếp bóng đá hôm nay print order for vtv2 trực tiếp bóng đá hôm nay receipt (in case of printing order).

k) vtv2 trực tiếp bóng đá hôm nay receipt is presented in Vietnamese. If additional foreign language is required, vtv2 trực tiếp bóng đá hôm nay foreign language part is placed to vtv2 trực tiếp bóng đá hôm nay right in parentheses "( )" or immediately below vtv2 trực tiếp bóng đá hôm nay content line in Vietnamese with a smaller font size than vtv2 trực tiếp bóng đá hôm nay Vietnamese text.

vtv2 trực tiếp bóng đá hôm nay numbers 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 collectible amounts belonging to vtv2 trực tiếp bóng đá hôm nay state budget are prescribed by law to be collected in foreign currency, they are collected in foreign currency or collected in Vietnamese Dong on vtv2 trực tiếp bóng đá hôm nay basis of conversion from foreign currency to Vietnamese Dong according to vtv2 trực tiếp bóng đá hôm nay exchange rate prescribed in clause 4, Article 3 of Decree No. 120/2016/ND-CP dated August 23, 2016, of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam detailing and guiding vtv2 trực tiếp bóng đá hôm nay implementation of several articles of vtv2 trực tiếp bóng đá hôm nay Law on Fees and Charges.

In cases when collecting fees and charges, if vtv2 trực tiếp bóng đá hôm nay fee and charge list exceeds vtv2 trực tiếp bóng đá hôm nay number of lines of a receipt, an appendix can be attached to vtv2 trực tiếp bóng đá hôm nay receipt. vtv2 trực tiếp bóng đá hôm nay appendix is self-designed by vtv2 trực tiếp bóng đá hôm nay fee, and charge collecting organization suitable to vtv2 trực tiếp bóng đá hôm nay characteristics of each type of fee and charge. vtv2 trực tiếp bóng đá hôm nay appendix must clearly state "attached to receipt number... date... month... year."

For fee and charge collecting organizations using e-receipts, if it is necessary to adjust some criteria in vtv2 trực tiếp bóng đá hôm nay content on vtv2 trực tiếp bóng đá hôm nay e-receipt to suit actual conditions, vtv2 trực tiếp bóng đá hôm nay fee and charge collecting organization should communicate in writing with vtv2 trực tiếp bóng đá hôm nay Ministry of Finance (General Department of Taxation) for consideration and guidance before implementation.

In addition to vtv2 trực tiếp bóng đá hôm nay mandatory information as prescribed in this clause, fee, and charge collecting organizations may create additional information, including logos, decorative images, or advertising, in accordance with legal provisions, without obscuring or blurring vtv2 trực tiếp bóng đá hôm nay mandatory content shown on vtv2 trực tiếp bóng đá hôm nay receipt. vtv2 trực tiếp bóng đá hôm nay font size of additional information cannot be larger than vtv2 trực tiếp bóng đá hôm nay font size of vtv2 trực tiếp bóng đá hôm nay mandatory content shown on vtv2 trực tiếp bóng đá hôm nay receipt.

3. vtv2 trực tiếp bóng đá hôm nay display model of e-records is guided in clause 10, Article 4 of Decree No. 11/2020/ND-CP dated January 20, 2020, of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam, regulating administrative procedures in vtv2 trực tiếp bóng đá hôm nay area of vtv2 trực tiếp bóng đá hôm nay State Treasury and other implementation guidance records.

Accordingly,vtv2 trực tiếp bóng đá hôm nay use of signatures for personal income tax withholding certificates must use digital signatures.

What are regulations on use of signature in personal income tax withholding certificates in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

Can e-invoices be converted to paper invoices in Vietnam?

Based on Article 7 ofDecree 123/2020ND-CPregulating vtv2 trực tiếp bóng đá hôm nay conversion of e-invoices and e-records into paper invoices and records is as follows:

- Legal e-invoices and records can be converted into paper invoices and records when there is a request arising from an economic, financial transaction or as required by tax authorities, auditing agencies, inspection, examination, investigation, and according to vtv2 trực tiếp bóng đá hôm nay provisions of law on inspection, examination, and investigation.

- vtv2 trực tiếp bóng đá hôm nay conversion of e-invoices and records into paper invoices and records must ensure vtv2 trực tiếp bóng đá hôm nay consistency between vtv2 trực tiếp bóng đá hôm nay content of vtv2 trực tiếp bóng đá hôm nay e-invoice and record and vtv2 trực tiếp bóng đá hôm nay paper invoice and record after conversion.

- When e-invoices and records are converted into paper invoices and records, vtv2 trực tiếp bóng đá hôm nay paper invoices and records only have a retention value for accounting record-keeping and monitoring according to vtv2 trực tiếp bóng đá hôm nay law on accounting, and vtv2 trực tiếp bóng đá hôm nay law on e-transactions, and do not have effectiveness for transactions, payments, except in vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay invoice is created from a cash register connected to e-data transfer with vtv2 trực tiếp bóng đá hôm nay tax authorities as prescribed in this Decree.

Therefore,according to vtv2 trực tiếp bóng đá hôm nay above regulations, e-invoices can be converted to paper invoices when there is a arising demand for economic, financial transactions or upon vtv2 trực tiếp bóng đá hôm nay request of tax authorities, auditing agencies, inspection, examination, investigation.

Are individuals authorized to finalize taxes issued with personal income personal income tax withholding certificates in Vietnam?

According to vtv2 trực tiếp bóng đá hôm nay provisions at point a, clause 2, Article 25 ofCircular 111/2013/TT-BTC, it is clearly stipulated which cases are and are not issued with personal income personal income tax withholding certificates to individuals withheld as follows:

Tax withholding and personal income tax withholding certificates

...

2. personal income tax withholding certificates

a) Organizations and individuals paying incomes withheld from tax as guided in clause 1 of this Article must issue personal income tax withholding certificates upon request of vtv2 trực tiếp bóng đá hôm nay individual withheld. In cases where individuals authorize tax finalization, personal income tax withholding certificates are not issued.

In vtv2 trực tiếp bóng đá hôm nay following cases, organizations, and individuals paying incomes that have been taxed must provide personal income tax withholding certificates upon request of vtv2 trực tiếp bóng đá hôm nay individual withheld, except where vtv2 trực tiếp bóng đá hôm nay individual authorizes tax finalization to vtv2 trực tiếp bóng đá hôm nay organization or individual paying vtv2 trực tiếp bóng đá hôm nay income:

(1) Withholding for income of non-resident individuals.

(2) Withholding for income from salaries and wages.

(3) Withholding for income from being an insurance agent, lottery agent, multi-level sale; income from leasing assets to businesses, economic organizations.

(4) Withholding for income from capital investment.

(5) Withholding for income from securities transfer.

(6) Withholding for income from transferring capital contributions of non-resident individuals.

(7) Withholding for income from winnings.

(8) Withholding for income from royalties, franchising.

(9) Withholding in additional specific cases (withholding 10% at vtv2 trực tiếp bóng đá hôm nay source before income payment).

Thus,individuals who authorize tax finalization will not be issued with personal income personal income tax withholding certificates.