What does invoice cancellation mean? What is vtv2 trực tiếp bóng đá hôm nay invoice cancellation report form in Vietnam according to Circular 78 of vtv2 trực tiếp bóng đá hôm nay Ministry of Finance?
Vietnam: What does invoice cancellation mean?
According to vtv2 trực tiếp bóng đá hôm nay provisions in Clause 10, Article 3 ofDecree 123/2020/ND-CP, cancellation of invoices and documents means:
Definitions
In this Decree, vtv2 trực tiếp bóng đá hôm nay following terms are defined as follows:
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- Cancellation of invoices and documents means making vtv2 trực tiếp bóng đá hôm nay invoices and documents have no value for use.
- Destruction of invoices and documents:
a) Destruction of e-invoices and documents is a measure to ensure that e-invoices and e-documents no longer exist on vtv2 trực tiếp bóng đá hôm nay information system and cannot be accessed or referenced for information contained in vtv2 trực tiếp bóng đá hôm nay e-invoices and e-documents.
b) Destruction of printed invoices by tax authorities or destruction of self-printed documents involves using methods like burning, cutting, shredding, or other destruction methods to ensure vtv2 trực tiếp bóng đá hôm nay destroyed invoices and documents cannot be reused or its information/data.
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From vtv2 trực tiếp bóng đá hôm nay above provisions, it can be understood that invoice cancellation means making vtv2 trực tiếp bóng đá hôm nay invoice have no value for use.
What is vtv2 trực tiếp bóng đá hôm nay invoice cancellation report formin Vietnam according to Circular 78 of vtv2 trực tiếp bóng đá hôm nay Ministry of Finance?
Below is vtv2 trực tiếp bóng đá hôm nay invoice cancellation report form according toThông tư 78/2021/TT-BTC:
| vtv2 trực tiếp bóng đá hôm nay SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness …….o0o……. E-INVOICE CANCELLATION REPORT Based on Decree 123/2020/ND-CP dated October 19, 2020, of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam regulating invoices and documents. Based on Circular 78/2021/TT-BTC dated September 17, 2021, guiding vtv2 trực tiếp bóng đá hôm nay implementation of certain provisions of vtv2 trực tiếp bóng đá hôm nay Law on Tax Administration and Decree 123/2020/ND-CP Today, on day month year 2022, We are comprised of: |
Downloadvtv2 trực tiếp bóng đá hôm nay Invoice cancellation report form according to Circular 78 in word file
Note: vtv2 trực tiếp bóng đá hôm nay invoice cancellation report form according toThông tư 78/2021/TT-BTCis for reference purposes only.
How to handle e-Invoices with errors in certain cases in Vietnam?
According to vtv2 trực tiếp bóng đá hôm nay provisions of Clause 1, Article 7 ofCircular 78/2021/TT-BTC, handling e-invoices sent to tax authorities that have errors in certain cases is done as follows:
- In vtv2 trực tiếp bóng đá hôm nay case where an already issued e-invoice has errors that require reissuance of vtv2 trực tiếp bóng đá hôm nay tax authority's code, or vtv2 trực tiếp bóng đá hôm nay e-invoice requires adjustment or substitution as regulated in Article 19 ofDecree No. 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay seller may choose to use Form No. 04/SS-HDĐT in Appendix IA issued withDecree No. 123/2020/ND-CPto notify vtv2 trực tiếp bóng đá hôm nay adjustment of each erroneous invoice or notify vtv2 trực tiếp bóng đá hôm nay adjustment for multiple erroneous e-invoices and send vtv2 trực tiếp bóng đá hôm nay notification according to Form No. 04/SS-HDĐT to vtv2 trực tiếp bóng đá hôm nay tax authority any time, but no later than vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay tax declaration period in which vtv2 trực tiếp bóng đá hôm nay adjusted e-invoice arises;
- In cases where vtv2 trực tiếp bóng đá hôm nay seller issues an invoice upon receiving payment in advance or during vtv2 trực tiếp bóng đá hôm nay provision of services as stipulated in Clause 2, Article 9 ofDecree No. 123/2020/ND-CPwhich later results in vtv2 trực tiếp bóng đá hôm nay cancellation or termination of service provision, vtv2 trực tiếp bóng đá hôm nay seller shall cancel vtv2 trực tiếp bóng đá hôm nay issued e-invoice and notify vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay cancellation using Form No. 04/SS-HDĐT in Appendix IA issued withDecree No. 123/2020/ND-CP;
- If an e-invoice previously issued with errors is adjusted or replaced as regulated in point b, clause 2, Article 19 ofDecree No. 123/2020/ND-CPand subsequent errors are found, vtv2 trực tiếp bóng đá hôm nay seller will continue to handle it using vtv2 trực tiếp bóng đá hôm nay method initially applied for error correction;
- According to vtv2 trực tiếp bóng đá hôm nay notification deadline stated in Form No. 01/TB-RSDT Appendix IB issued withDecree No. 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay seller is required to notify vtv2 trực tiếp bóng đá hôm nay tax authority using Form No. 04/SS-HDĐT in Appendix IA issued withDecree No. 123/2020/ND-CPabout vtv2 trực tiếp bóng đá hôm nay review of vtv2 trực tiếp bóng đá hôm nay issued e-invoice with errors, specifying that vtv2 trực tiếp bóng đá hôm nay review is based on vtv2 trực tiếp bóng đá hôm nay tax authority's notification Form No. 01/TB-RSDT (including vtv2 trực tiếp bóng đá hôm nay notification number and date);
- If vtv2 trực tiếp bóng đá hôm nay e-invoice issued lacks sample invoice code, invoice code, or invoice number with errors according to vtv2 trực tiếp bóng đá hôm nay regulations, vtv2 trực tiếp bóng đá hôm nay seller only makes adjustments without cancellation or replacement;
- Particularly for value-related errors on vtv2 trực tiếp bóng đá hôm nay invoice: adjustments can be made to increase (positive sign) or decrease (negative sign) corresponding to vtv2 trực tiếp bóng đá hôm nay actual adjustment.
