What currency is recorded on a bóng đá hôm nay trực tiếp receipt in Vietnam? Which form is for pre-denominated bóng đá hôm nay trực tiếp, fee, charge receipts in Vietnam?
What currency is stated on a bóng đá hôm nay trực tiếp receipt in Vietnam?
Based on Article 32 ofDecree 123/2020ND-CPstipulates as follows:
Content of the Voucher
1. Withholding bóng đá hôm nay trực tiếp vouchers have the following contents:
a) Name of the withholding bóng đá hôm nay trực tiếp voucher, form code of the withholding bóng đá hôm nay trực tiếp voucher, symbol of the withholding bóng đá hôm nay trực tiếp voucher, serial number of the withholding bóng đá hôm nay trực tiếp voucher;
b) Name, address, bóng đá hôm nay trực tiếp code of the payer;
c) Name, address, bóng đá hôm nay trực tiếp code of the taxpayer (if the taxpayer has a bóng đá hôm nay trực tiếp code);
d) Nationality (if the taxpayer is not a Vietnamese national);
đ) Income, time of income payment, total taxable income, amount of bóng đá hôm nay trực tiếp withheld; remaining income to be received;
e) Date, month, year of issuance of the withholding bóng đá hôm nay trực tiếp voucher;
g) Full name, signature of the payee.
In case of using electronic withholding bóng đá hôm nay trực tiếp vouchers, the signature on the electronic document is a digital signature.
2. Receipt
a) Type of receipt: bóng đá hôm nay trực tiếp, fee, and charge receipts without a pre-printed denomination; bóng đá hôm nay trực tiếp, fee, and charge receipts with a pre-printed denomination; bóng đá hôm nay trực tiếp, fee, and charge receipts.
b) Symbol of the receipt form and receipt symbol.
The symbol of the receipt form contains information indicating the name of the receipt type, receipt link number, and the form serial within a receipt type (a receipt type may have multiple forms).
The receipt symbol distinguishes receipts using the system of Vietnamese letters and the last two digits of the year.
For printed receipts, the last two digits of the year indicate the year of printing. For self-printed and electronic receipts, the last two digits of the year indicate the year when the receipt first came into use as stated in the release announcement or the year of printing.
c) Receipt number is the serial number shown on bóng đá hôm nay trực tiếp, fee, and charge receipts. The receipt number is recorded in Arabic numerals of up to 7 digits. For self-printed and printed receipts, numbering starts from 0000001. For electronic receipts, numbering starts at 1 on January 1 or the start date of usage and ends on December 31 annually.
d) Receipt link (applies to self-printed and printed receipts) is the number of sheets for the same series number. Each series number must have at least 02 links or 02 sections, including:
- Link (section) 1: retained by the collecting organization;
- Link (section) 2: handed over to the taxpayer, fee payer, charge payer;
Additional links from the third link onward are named based on specific management purposes as prescribed by law.
dd) Name, bóng đá hôm nay trực tiếp code of the bóng đá hôm nay trực tiếp, fee, charge collecting organization.
e) Name of the type of bóng đá hôm nay trực tiếp, fee, charge collection and the amount written in numerals and words.
g) Date, month, year of issuance of the receipt.
h) Signature of the collector. When using electronic receipts, the signature on electronic receipts is a digital signature.
i) Name, bóng đá hôm nay trực tiếp code of the organization printing the receipt (in case of printing orders).
k) Receipts are presented in Vietnamese. If foreign language parts are necessary, they are placed in parentheses “( )” or immediately below the Vietnamese content line in a smaller font size.
Numbers on the receipt use natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.
The currency stated on the receipt is Vietnamese Dong. If the law specifies other amounts payable to the state budget in foreign currency, they can be collected in foreign currency or converted into Vietnamese Dong based on the exchange rate as per clause 4 of Article 3 of Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government of Vietnam, detailing and guiding the implementation of some articles of the Law on Fees and Charges.
In cases where the fee, charge schedule is more than the lines on a receipt, a list may be issued alongside the receipt. The list is designed by the fee, charge collecting organization to suit the characteristics of each type. The list must clearly state “attached with receipt number... dated... month... year”.
For fee, charge collecting organizations using electronic receipts where adjustments in content are needed to suit reality, the organization must consult with the Ministry of Finance (General Department of Taxation) before implementation.
Beyond mandatory information according to this clause, fee, charge collecting organizations may add other information, including logos, decorative images or advertisements, complying with legal guidelines without obscuring mandatory receipt content. The size of additional information should not exceed the font size of mandatory receipt content.
3. Display form of electronic vouchers according to guidance in clause 10 Article 4 of Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam on administrative procedures in the State Treasury sector and guiding documents.
Thus,according to the above regulations, the currency recorded on a bóng đá hôm nay trực tiếp receipt is Vietnamese Dong.
*Note:In cases where other amounts collected that belong to the state budget are prescribed in foreign currency, they can be collected in foreign currency or converted to Vietnamese Dong based on the exchange rate specified.
What currency is recorded on a bóng đá hôm nay trực tiếp receipt in Vietnam? Which form is for pre-denominated bóng đá hôm nay trực tiếp, fee, charge receipts in Vietnam? (Image from the Internet)
Which form is used for pre-denominated bóng đá hôm nay trực tiếp, fee, charge receipts in Vietnamaccording to Decree 11?
Based on point a clause 10 Article 4 ofDecree 11/2020/ND-CPas follows:
Procedure for paying into the state budget
...
10. Declaration form:
a) bóng đá hôm nay trực tiếp payment statements; payment slips to pay into the state budget; order for reimbursement and offset state budget collection; receipts for taxes, fees, charges, fines for administrative violations are specified according to the forms No. 01, 02, 03a1, 03a2, 03b1, 03b2, 03c in Appendix I issued with this Decree.
Transfer documents from the account of a unit at the State Treasury are specified according to forms No. 16a1, 16a2, 16a3, 16a4, 16b1, 16b2, 16c1, 16c2, 16c3, 16c4 in Appendix II issued with this Decree.
The document certifying payment into the state budget by enterprises providing public postal services is implemented according to clause 19 Article 1 of Decree No. 97/2017/ND-CP dated August 18, 2017, of the Government of Vietnam amending and supplementing some articles of Decree No. 81/2013/ND-CP dated July 19, 2013, of the Government of Vietnam detailing some articles and measures to implement the Law on Handling Administrative Violations.
Transaction documents of banks or organizations providing intermediary payment services where individuals pay into the state budget follow the provisions of Article 16, Article 17 of the Accounting Law 2015.
b) Besides the information criteria that the individual paying into the state budget must declare on the state budget contribution forms prescribed at point a clause 10 of this Article, the agency or organization issuing the payment document may adjust its format, add logos, images or other information criteria as needed for management purposes and in accordance with current legal regulations, ensuring no additional criteria related to subjects performing administrative procedures are included.
Thus,in accordance with the above regulations, the form for pre-denominated bóng đá hôm nay trực tiếp, fee, charge receipts according to Circular 11 is form 03b2 in Appendix 1 issued withDecree 11/2020/ND-CP. Download
Which authority issues bóng đá hôm nay trực tiếp receipts in Vietnam?
The agency creating and issuing bóng đá hôm nay trực tiếp receipts is specified in clause 1 Article 9 ofCircular 78/2021/TT-BTCas follows:
Use of receipts, vouchers
1. The bóng đá hôm nay trực tiếp Department prints, creates, and issues bóng đá hôm nay trực tiếp receipts Model CTT50 Appendix I.C issued with this Circular in printed, self-printed, and electronic form for use in bóng đá hôm nay trực tiếp, fee, and charge collection involving households, individual businesses at locations meeting receipt usage conditions, and debt collection regarding fixed liabilities, agricultural, non-agricultural land use bóng đá hôm nay trực tiếp collection involving households, individuals.
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Thus,according to regulations, bóng đá hôm nay trực tiếp receipts are issued by the bóng đá hôm nay trực tiếp Department.
