What are types of receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities in Vietnam?

What are types of receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities in Vietnam?

Based on Article 30 ofDecree 123/2020/ND-CPtrực tiếp bóng đá k+ regulations are as follows:

Type of Documents

1. Documents serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities include:

a) Personal income tax withholding documents;

b) Receipts include:

b.1) Receipts for tax, fee, and charge collection without pre-printed denominations;

b.2) Receipts for tax, fee, and charge collection with pre-printed denominations;

b.3) Receipts for tax, fee, and charge collection.

2. During trực tiếp bóng đá k+ process of managing taxes, fees, and charges in accordance with trực tiếp bóng đá k+ Law on Tax Administration, should there be a requirement for other types of documents, trực tiếp bóng đá k+ Minister of Finance is responsible for prescribing and guiding their implementation.

Thus, receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities include:

- Receipts for tax, fee, and charge collection without pre-printed denominations;

- Receipts for tax, fee, and charge collection with pre-printed denominations;

- Receipts for tax, fee, and charge collection.

What are types of receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

When is trực tiếp bóng đá k+ time to issue receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities in Vietnam?

Based on Article 31 ofDecree 123/2020/ND-CPtrực tiếp bóng đá k+ regulations are as follows:

Time to Issue Documents

At trực tiếp bóng đá k+ time of withholding personal income tax, at trực tiếp bóng đá k+ time of tax, fee, and charge collection, trực tiếp bóng đá k+ organization withholding personal income tax, trực tiếp bóng đá k+ organization collecting taxes, fees, and charges must issue documents, and receipts to individuals whose income is subject to tax withholding, trực tiếp bóng đá k+ taxpayers of taxes, fees, and charges.

Thus, trực tiếp bóng đá k+ time to issue receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges by tax authorities is at trực tiếp bóng đá k+ time of tax, fee, and charge collection by trực tiếp bóng đá k+ collecting organization.

Vietnam: What information should receipts serving trực tiếp bóng đá k+ management of taxes, fees and chargescontain?

According to trực tiếp bóng đá k+ provisions in clause 2, Article 32 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ contents of receipts serving trực tiếp bóng đá k+ management of taxes, fees and charges include:

- Name of trực tiếp bóng đá k+ receipt type: Receipts for tax, fee, and charge collection without pre-printed denominations; receipts for tax, fee, and charge collection with pre-printed denominations; receipts for tax, fee, and charge collection.

- Sign and serial number of trực tiếp bóng đá k+ receipt form.

trực tiếp bóng đá k+ sign of trực tiếp bóng đá k+ receipt form includes information indicating trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ receipt type, trực tiếp bóng đá k+ number of parts of trực tiếp bóng đá k+ receipt, and trực tiếp bóng đá k+ sequential number of trực tiếp bóng đá k+ form within a receipt type (a receipt type can have many forms).

trực tiếp bóng đá k+ serial number of trực tiếp bóng đá k+ receipt is a distinguishing mark using trực tiếp bóng đá k+ Vietnamese alphabet and trực tiếp bóng đá k+ last two digits of trực tiếp bóng đá k+ year.

For printed receipts, trực tiếp bóng đá k+ last two digits of trực tiếp bóng đá k+ year are trực tiếp bóng đá k+ year of receipt printing. For self-printed and electronic receipts, trực tiếp bóng đá k+ last two digits of trực tiếp bóng đá k+ year are trực tiếp bóng đá k+ year trực tiếp bóng đá k+ receipt is first used as indicated in trực tiếp bóng đá k+ issuance notice or trực tiếp bóng đá k+ year trực tiếp bóng đá k+ receipt is printed.

- Receipt number is trực tiếp bóng đá k+ sequential number displayed on trực tiếp bóng đá k+ tax, fee, and charge collection receipt. Receipt numbers are recorded using Arabic digits with a maximum of 7 digits. For self-printed receipts and printed receipts, trực tiếp bóng đá k+ receipt number starts from 0000001. For electronic receipts, trực tiếp bóng đá k+ electronic receipt number starts from 1 on January 01 or trực tiếp bóng đá k+ date of commencement of using trực tiếp bóng đá k+ electronic receipt and ends on December 31 annually.

- Parts of trực tiếp bóng đá k+ receipt (applicable to printed and self-printed receipts) indicate trực tiếp bóng đá k+ number of pages in trực tiếp bóng đá k+ same receipt number. Each receipt number must have 02 or more parts, including:

+ Part 1: retained by trực tiếp bóng đá k+ collecting organization;

+ Part 2: given to trực tiếp bóng đá k+ taxpayer;

Additional parts from trực tiếp bóng đá k+ 3rd onwards are named according to their specific use for management purposes according to legal regulations.

- Name and tax code of trực tiếp bóng đá k+ tax, fee, and charge collecting organization.

- Name of trực tiếp bóng đá k+ tax, fee, and charge items and trực tiếp bóng đá k+ amount shown in numbers and in words.

- trực tiếp bóng đá k+ date, month, and year of issuing trực tiếp bóng đá k+ receipt.

- Signature of trực tiếp bóng đá k+ collector. In case of using electronic receipts, trực tiếp bóng đá k+ signature on trực tiếp bóng đá k+ electronic receipt is a digital signature.

- Name and tax code of trực tiếp bóng đá k+ receipt printing organization (in trực tiếp bóng đá k+ case of printed receipts).

- Receipts are shown in Vietnamese. If additional foreign language interpretation is needed, trực tiếp bóng đá k+ foreign language portion is placed to trực tiếp bóng đá k+ right within parentheses “( )” or directly below trực tiếp bóng đá k+ Vietnamese content with a smaller font than trực tiếp bóng đá k+ Vietnamese text.

Numbers on trực tiếp bóng đá k+ receipt are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

trực tiếp bóng đá k+ currency recorded on trực tiếp bóng đá k+ receipt is trực tiếp bóng đá k+ Vietnam Dong. In cases where charges must be collected in foreign currency as required by law, trực tiếp bóng đá k+ fees may be collected in foreign currency or converted to Vietnam Dong according to trực tiếp bóng đá k+ exchange rate defined in clause 4, Article 3 of Decree No. 120/2016/ND-CP dated August 23, 2016, of trực tiếp bóng đá k+ Government of Vietnam detailing and guiding trực tiếp bóng đá k+ implementation of some provisions of trực tiếp bóng đá k+ Law on Fees and Charges.

If trực tiếp bóng đá k+ list of fees and charges is longer than trực tiếp bóng đá k+ lines available on a receipt, an attached statement may be issued along with trực tiếp bóng đá k+ receipt. trực tiếp bóng đá k+ statement is designed by trực tiếp bóng đá k+ collecting organization to match trực tiếp bóng đá k+ specifics of each fee and charge type. trực tiếp bóng đá k+ statement must clearly state "attached to receipt number... dated... month... year".

For organizations using electronic receipts, if adjustments to certain fields on trực tiếp bóng đá k+ electronic receipt are needed to fit actual circumstances, trực tiếp bóng đá k+ collecting organization should communicate with trực tiếp bóng đá k+ Ministry of Finance (General Department of Taxation) for prior guidance before implementation.

Besides trực tiếp bóng đá k+ mandatory information stipulated in this clause, trực tiếp bóng đá k+ collecting organization may add other information, including logos, decorative images, or advertisements compliant with legal regulations and not obscuring or dimming mandatory information on trực tiếp bóng đá k+ receipt. trực tiếp bóng đá k+ font size of trực tiếp bóng đá k+ additional information must not be larger than trực tiếp bóng đá k+ font size of trực tiếp bóng đá k+ mandatory information displayed on trực tiếp bóng đá k+ receipt.