What is an e-tax invoice? What are xoilac tv trực tiếp bóng đá hôm nay principles for using e-tax invoices in Vietnam?

What is an e-tax invoice?

Currently, there is no definition for an e-tax invoice. However, it can be inferred according to Clause 2, Clause 3, Article 3 ofDecree 123/2020/ND-CPas follows:

- An e-invoice is an invoice with or without a tax agency code displayed in e-data form, issued by organizations, individuals selling goods, or providing services using e-means to record information on selling goods or providing services in accordance with xoilac tv trực tiếp bóng đá hôm nay laws on accounting and tax, including xoilac tv trực tiếp bóng đá hôm nay case where invoices are generated from a cash register connected to transfer e-data to xoilac tv trực tiếp bóng đá hôm nay tax agency, in which:

+ An e-invoice with a tax agency code is an e-invoice that has a code issued by xoilac tv trực tiếp bóng đá hôm nay tax agency before organizations, individuals selling goods, or providing services send it to xoilac tv trực tiếp bóng đá hôm nay buyer.

xoilac tv trực tiếp bóng đá hôm nay tax agency code on xoilac tv trực tiếp bóng đá hôm nay e-invoice includes a transaction number, which is a unique series of numbers created by xoilac tv trực tiếp bóng đá hôm nay tax agency's system, and a string of characters encoded by xoilac tv trực tiếp bóng đá hôm nay tax agency based on xoilac tv trực tiếp bóng đá hôm nay seller's information recorded on xoilac tv trực tiếp bóng đá hôm nay invoice.

+ An e-invoice without a tax agency code is an e-invoice sent by organizations selling goods or providing services to xoilac tv trực tiếp bóng đá hôm nay buyer without a tax agency code.

- Invoices printed by xoilac tv trực tiếp bóng đá hôm nay tax agency are paper invoices printed by xoilac tv trực tiếp bóng đá hôm nay tax agency to sell to organizations and individuals who are eligible to buy invoices from xoilac tv trực tiếp bóng đá hôm nay tax agency as stipulated in Article 23 ofDecree 123/2020/ND-CPto use when selling goods or providing services.

Thus,according to xoilac tv trực tiếp bóng đá hôm nay regulation, it can be inferred that an e-tax invoice is an e-invoice with a code issued by xoilac tv trực tiếp bóng đá hôm nay tax agency before organizations, individuals selling goods, or providing services send it to xoilac tv trực tiếp bóng đá hôm nay buyer.

*Note:xoilac tv trực tiếp bóng đá hôm nay tax agency code on xoilac tv trực tiếp bóng đá hôm nay e-invoice includes a transaction number, a unique series of numbers created by xoilac tv trực tiếp bóng đá hôm nay tax agency's system, and a string of characters encoded by xoilac tv trực tiếp bóng đá hôm nay tax agency based on xoilac tv trực tiếp bóng đá hôm nay seller's information recorded on xoilac tv trực tiếp bóng đá hôm nay invoice.

What is an e-tax invoice? What are xoilac tv trực tiếp bóng đá hôm nay principles for using e-tax invoices in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

What are xoilac tv trực tiếp bóng đá hôm nay principles for using e-tax invoices in Vietnam?

Pursuant to Article 90 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay principles of preparing, managing, and using e-invoices are specified as follows:

- When selling goods or providing services, xoilac tv trực tiếp bóng đá hôm nay seller must create an e-invoice to give to xoilac tv trực tiếp bóng đá hôm nay buyer in xoilac tv trực tiếp bóng đá hôm nay standard data format and must include all contents as prescribed by tax law and accounting law, regardless of xoilac tv trực tiếp bóng đá hôm nay value for each sale of goods, provision of services.

- If xoilac tv trực tiếp bóng đá hôm nay seller uses a cash register, xoilac tv trực tiếp bóng đá hôm nay seller must register to use an e-invoice generated from a cash register connected to transfer e-data to xoilac tv trực tiếp bóng đá hôm nay tax agency.

- xoilac tv trực tiếp bóng đá hôm nay registration, management, and use of e-invoices in transactions of selling goods and providing services must comply with xoilac tv trực tiếp bóng đá hôm nay laws on e-transactions, accounting, and tax.

- xoilac tv trực tiếp bóng đá hôm nay issuance of a tax agency code on xoilac tv trực tiếp bóng đá hôm nay e-invoice is based on xoilac tv trực tiếp bóng đá hôm nay information of enterprises, economic organizations, other organizations, business households, and business individuals recorded on xoilac tv trực tiếp bóng đá hôm nay invoice.

Enterprises, economic organizations, other organizations, business households, and business individuals are responsible for xoilac tv trực tiếp bóng đá hôm nay accuracy of xoilac tv trực tiếp bóng đá hôm nay information on xoilac tv trực tiếp bóng đá hôm nay invoice.

What is xoilac tv trực tiếp bóng đá hôm nay database on e-tax invoices in Vietnam?

According to Article 93 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay provisions on xoilac tv trực tiếp bóng đá hôm nay database of e-invoices are as follows:

- xoilac tv trực tiếp bóng đá hôm nay tax agency is responsible for organizing xoilac tv trực tiếp bóng đá hôm nay construction, management, and development of xoilac tv trực tiếp bóng đá hôm nay database and technical infrastructure of xoilac tv trực tiếp bóng đá hôm nay information system on invoices; performs xoilac tv trực tiếp bóng đá hôm nay tasks of collecting and processing information, managing xoilac tv trực tiếp bóng đá hôm nay invoice database, and ensuring xoilac tv trực tiếp bóng đá hôm nay maintenance, operation, security, and safety of xoilac tv trực tiếp bóng đá hôm nay information system on invoices; and creating xoilac tv trực tiếp bóng đá hôm nay standard format for invoices.

xoilac tv trực tiếp bóng đá hôm nay database on e-invoices is used for tax management tasks and providing e-invoice information to xoilac tv trực tiếp bóng đá hôm nay relevant organizations and individuals.

- Enterprises and economic organizations stipulated in Clause 2, Article 91 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019using e-invoices without tax agency codes must provide e-invoice data in accordance with xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay Minister of Finance.

- xoilac tv trực tiếp bóng đá hôm nay Ministry of Industry and Trade, xoilac tv trực tiếp bóng đá hôm nay Ministry of Natural Resources and Environment, xoilac tv trực tiếp bóng đá hôm nay Ministry of Public Security, xoilac tv trực tiếp bóng đá hôm nay Ministry of Transport, xoilac tv trực tiếp bóng đá hôm nay Ministry of Health, and other relevant agencies are responsible for connecting and sharing necessary information and data in their management fields with xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance to build xoilac tv trực tiếp bóng đá hôm nay e-invoice database.

- When inspecting goods circulating in xoilac tv trực tiếp bóng đá hôm nay market, for cases using e-invoices, xoilac tv trực tiếp bóng đá hôm nay state agency and authorized persons shall access xoilac tv trực tiếp bóng đá hôm nay tax agency's e-portal to look up information about e-invoices for management requirements, without requiring xoilac tv trực tiếp bóng đá hôm nay provision of paper invoices.

Relevant agencies are responsible for using equipment to access and look up e-invoice data.

- xoilac tv trực tiếp bóng đá hôm nay Minister of Finance prescribes xoilac tv trực tiếp bóng đá hôm nay sample and management use of e-seals; regulation of lookup, provision, and use of e-invoice information; and specifies xoilac tv trực tiếp bóng đá hôm nay provision of e-invoice information in case xoilac tv trực tiếp bóng đá hôm nay data cannot be retrieved due to incidents or natural disasters affecting internet access.