What formats do e-records include? What responsibilities does trực tiếp bóng đá việt nam hôm nay General Department of Taxation of Vietnam have in managing e-invoices and records?
Vietnam: What formats do e-records include?
Pursuant to Clause 2, Article 33 ofDecree 123/2020/ND-CP, specific regulations on trực tiếp bóng đá việt nam hôm nay format of e-records are as follows:
[1] Format of e-records for personal income tax deduction:
Organizations that withhold personal income tax, when using records as regulated at Point a, Clause 1, Article 30 ofDecree 123/2020/ND-CPin e-form, must self-develop software systems to utilize e-records ensuring mandatory contents as regulated in Clause 1, Article 32 ofDecree 123/2020/ND-CP.
[2]e-records must fully and accurately display trực tiếp bóng đá việt nam hôm nay contents of trực tiếp bóng đá việt nam hôm nay records to ensure they do not lead to misunderstanding, allowing users to read them by e-means.
What formats do e-records include? What responsibilities does trực tiếp bóng đá việt nam hôm nay General Department of Taxation of Vietnam have in managing e-invoices and records? (image from trực tiếp bóng đá việt nam hôm nay Internet)
What are principles forthe establishment, management, and use of invoices and records in Vietnam?
Pursuant to Article 4 ofDecree 123/2020/ND-CP, specific regulations on principles for establishing, managing, and using invoices and records are as follows:
Principles for establishing, managing, and using invoices and records
[1]When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer (including cases where goods or services are used for promotions, advertising, samples; goods or services are given, donated, exchanged, used as employee remuneration, and internal consumption (excluding internal circulation of goods to continue production); or goods are loaned, borrowed, or returned) and must fully record trực tiếp bóng đá việt nam hôm nay content as per Article 10 ofDecree 123/2020/ND-CP. In trực tiếp bóng đá việt nam hôm nay case of using e-invoices, they must adhere to trực tiếp bóng đá việt nam hôm nay standard data format of trực tiếp bóng đá việt nam hôm nay tax authority as per Article 12 ofDecree 123/2020/ND-CP.
[2]When withholding personal income tax, collecting taxes, fees, and charges, trực tiếp bóng đá việt nam hôm nay tax withholding organization, fee/charge collection organization, and tax collection organization must issue tax withholding records, tax collection receipts, and fee/charge receipts to trực tiếp bóng đá việt nam hôm nay income earners subject to tax withholding and taxpayers, and fully record contents as per Article 32 ofDecree 123/2020/ND-CP. In trực tiếp bóng đá việt nam hôm nay case of using e-receipts, they must adhere to trực tiếp bóng đá việt nam hôm nay standard data format of trực tiếp bóng đá việt nam hôm nay tax authority. If an individual authorizes tax finalization, a personal income tax deduction record will not be issued. For individuals who do not sign labor contracts or sign contracts under 03 months, payer organizations and individuals can choose to issue a tax deduction record for each tax deduction or one record for multiple deductions within a tax period. For individuals signing labor contracts of 03 months or more, payer organizations and individuals shall issue only one tax deduction record for a tax period.
[3]Before using invoices or receipts, businesses, economic organizations, other organizations, households, or individuals must register their use with trực tiếp bóng đá việt nam hôm nay tax authority or notify issuance as per Article 15,Decree 123/2020/ND-CP, Article 34, and Clause 1, Article 36 ofDecree 123/2020/ND-CP. For invoices or receipts printed by trực tiếp bóng đá việt nam hôm nay tax authorities, trực tiếp bóng đá việt nam hôm nay tax authorities will issue notifications of issuance according to Clause 3, Article 24 and Clause 2, Article 36 ofDecree 123/2020/ND-CP.
[4]Organizations, households, and individuals using invoices purchased from tax authorities must report trực tiếp bóng đá việt nam hôm nay usage status for printed, self-printed, or purchased receipts from tax authorities as per Article 29 and Article 38 ofDecree 123/2020/ND-CP.
[5]trực tiếp bóng đá việt nam hôm nay registration, management, and use of e-e-invoices and records must comply with trực tiếp bóng đá việt nam hôm nay regulations on e-transactions, accounting, tax, tax management, and this Decree.
[6]Invoice and record data from trực tiếp bóng đá việt nam hôm nay sale of goods, provision of services, tax payment transactions, tax deduction, and payment of taxes, fees, and charges are trực tiếp bóng đá việt nam hôm nay database to serve tax management and provide invoice and record information to relevant organizations and individuals.
[7]Businesses, economic organizations, and other organizations authorized to third parties to issue e-invoices for selling goods and providing services must still show trực tiếp bóng đá việt nam hôm nay name of trực tiếp bóng đá việt nam hôm nay selling unit as trực tiếp bóng đá việt nam hôm nay authorizing party. Authorization must be documented in writing between trực tiếp bóng đá việt nam hôm nay authorizing party and trực tiếp bóng đá việt nam hôm nay third party, detailing invoice authorization (authorization purpose, duration, payment method for trực tiếp bóng đá việt nam hôm nay authorized invoice), and must notify trực tiếp bóng đá việt nam hôm nay tax authority when registering to use e-invoices. If trực tiếp bóng đá việt nam hôm nay authorized invoice is an e-invoice without a tax authority's code, trực tiếp bóng đá việt nam hôm nay authorizing party must transfer trực tiếp bóng đá việt nam hôm nay e-invoice data to trực tiếp bóng đá việt nam hôm nay tax authority via a service provider. trực tiếp bóng đá việt nam hôm nay Ministry of Finance provides specific guidelines on this matter.
[8]Fee and charge collection organizations authorized to third parties to issue fee and charge receipts must still show trực tiếp bóng đá việt nam hôm nay name of trực tiếp bóng đá việt nam hôm nay collecting organization as trực tiếp bóng đá việt nam hôm nay authorizing party. Authorization must be documented in writing between trực tiếp bóng đá việt nam hôm nay authorizing party and trực tiếp bóng đá việt nam hôm nay third party, detailing receipt authorization (authorization purpose, duration, payment method for authorized receipts), and notify trực tiếp bóng đá việt nam hôm nay tax authority when announcing trực tiếp bóng đá việt nam hôm nay receipt issuance.
What responsibilities does trực tiếp bóng đá việt nam hôm nay General Department of Taxation of Vietnam have in managing e-invoices and records?
Pursuant to Clause 1, Article 57 ofDecree 123/2020/ND-CP, specific regulations on trực tiếp bóng đá việt nam hôm nay responsibility of trực tiếp bóng đá việt nam hôm nay tax authority in managing e-invoices and records are as follows:
trực tiếp bóng đá việt nam hôm nay General Department of Taxation of Vietnam is responsible for:
- Developing a database on e-invoices, invoices printed by trực tiếp bóng đá việt nam hôm nay tax authority, and e-records to serve tax management and support trực tiếp bóng đá việt nam hôm nay state management of other state agencies (police, market management, border guards, related agencies), serving trực tiếp bóng đá việt nam hôm nay needs of verification and reconciliation of invoices by businesses, organizations, and individuals;
- Notifying trực tiếp bóng đá việt nam hôm nay types of invoices and records that have been issued, reported lost, or are no longer valid for use.
