What is xem bóng đá trực tiếp nhà cái Circular 78 on handling erroneous invoices in Vietnam?
What is xem bóng đá trực tiếp nhà cái Circular 78 on handling erroneous invoices in Vietnam?
Circular 78 on handling erroneous invoices refers toCircular 78/2021/TT-BTC, which provides guidance for implementing xem bóng đá trực tiếp nhà cái Law on Tax Administration, Decree 123/2020/ND-CP regulating invoices and documents issued by xem bóng đá trực tiếp nhà cái Minister of Finance.
xem bóng đá trực tiếp nhà cái scope of Circular 78 on handling erroneous invoices, according to Article 1 ofCircular 78/2021/TT-BTC, is as follows:
This Circular provides guidance on several aspects of invoices and documents as regulated by xem bóng đá trực tiếp nhà cái Law on Tax Administration dated June 13, 2019, Decree 123/2020/ND-CP dated October 19, 2020, by xem bóng đá trực tiếp nhà cái Government of Vietnam on invoices and documents (hereafter referred to as Decree 123/2020/ND-CP), including:
- Certain aspects of e-invoices, such as delegation of e-invoice creation; sample number codes, e-invoice codes; transition to e-invoices with tax authority codes; application of e-invoices in certain other cases; handling e-invoices, and summaries of e-invoice data sent to tax authorities with errors; e-invoices with tax authority codes generated from cash registers with e-data transmission to tax authorities; criteria for organizations providing e-invoice services to contract e-invoice services with tax authority codes and services for receiving, transmitting, storing invoice data, and other related services.
- Various aspects of paper invoices, including xem bóng đá trực tiếp nhà cái name of invoice types, sample number codes of invoices, invoice codes, xem bóng đá trực tiếp nhà cái name of invoice copies printed by xem bóng đá trực tiếp nhà cái Tax Department, codes for samples of invoices such as stamps, tickets, and cards printed by xem bóng đá trực tiếp nhà cái Tax Department.
- Use of receipts and documents.
- Guidance on transitional handling.
Thus,Circular 78 on handling erroneous invoices is Circular 78/2021/TT-BTC.
What is xem bóng đá trực tiếp nhà cái Circular 78 on handling erroneous invoices in Vietnam?(Image from xem bóng đá trực tiếp nhà cái Internet)
Which entities will apply Circular 78 on handling erroneous invoices in Vietnam?
Based on Article 2 ofCircular 78/2021/TT-BTCas follows:
Applicable Subjects
xem bóng đá trực tiếp nhà cái subjects applicable to xem bóng đá trực tiếp nhà cái guidance in this Circular are organizations and individuals stipulated in Article 2 of Decree 123/2020/ND-CP.
Referring to Article 2 ofDecree 123/2020/ND-CPas follows:
[1] Organizations and individuals selling goods and services, including:
- Enterprises established and operating under Vietnamese law; branches, representative offices of foreign enterprises operating in Vietnam;
- Cooperatives, cooperative unions;
- Business households, individuals, cooperative groups;
- Public service units selling goods and providing services;
- Organizations not being enterprises but engaging in business activities.
[2] Organizations and individuals purchasing goods and services.
[3] Tax, fee, and charge collection organizations.
[4] Taxpayers, fee payers, and charge payers.
[5] Organizations responsible for withholding personal income tax.
[6] Organizations receiving invoice and document printing; organizations providing self-printing software for documents; organizations providing e-invoice, and document services.
[7] Tax authorities, including xem bóng đá trực tiếp nhà cái General Department of Taxation, Tax Departments, and Tax Branches (including area Tax Branches).
[8] Customs authorities, including xem bóng đá trực tiếp nhà cái General Department of Customs, Customs Departments, Post-clearance Audit Departments, Customs Branches.
[9] Organizations and individuals related to xem bóng đá trực tiếp nhà cái management and use of invoices and documents.
Thus,xem bóng đá trực tiếp nhà cái entities from [1] to [9] are those that will apply Circular 78 on handling erroneous invoices.
How to handle e-invoices sent to tax authorities with errors in certain cases in Vietnam?
Based on Article 7 ofCircular 78/2021/TT-BTCas follows:
- For e-invoices:
+ If an issued e-invoice has errors that need a tax authority's code reissuance or needs to be adjusted or replaced according to Article 19 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái seller may use Form 04/SS-HDDTDownloadin Appendix IA issued with Decree 123/2020/ND-CP to notify of adjustments for each erroneous invoice or multiple e-invoices with errors and send xem bóng đá trực tiếp nhà cái notice using Form 04/SS-HDDTDownloadto xem bóng đá trực tiếp nhà cái tax authority at any time, but no later than xem bóng đá trực tiếp nhà cái last day of xem bóng đá trực tiếp nhà cái tax declaration period in which xem bóng đá trực tiếp nhà cái adjusted e-invoice arises;
+ If xem bóng đá trực tiếp nhà cái seller issues an invoice when receiving advance payments or during service provision as per Clause 2 Article 9 ofDecree 123/2020/ND-CPand later cancels or ends xem bóng đá trực tiếp nhà cái service, xem bóng đá trực tiếp nhà cái seller cancels xem bóng đá trực tiếp nhà cái issued e-invoice and notifies xem bóng đá trực tiếp nhà cái tax authority using Form 04/SS-HDDTDownloadin Appendix IA issued with Decree 123/2020/ND-CP;
+ If an issued e-invoice has errors and has been handled by adjustment or replacement according to point b clause 2 Article 19 ofDecree 123/2020/ND-CP, but further errors are discovered, subsequent handling will be consistent with xem bóng đá trực tiếp nhà cái method applied in xem bóng đá trực tiếp nhà cái initial error correction;
+ As per xem bóng đá trực tiếp nhà cái notification period in Form 01/TB-RSDTDownloadAppendix IB issued with Decree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái seller notifies xem bóng đá trực tiếp nhà cái tax authority using Form 04/SS-HDDTDownloadin Appendix IA issued with Decree 123/2020/ND-CP about checking issued e-invoices with errors, clearly stating xem bóng đá trực tiếp nhà cái basis for xem bóng đá trực tiếp nhà cái check as notification Form 01/TB-RSDTDownloadfrom xem bóng đá trực tiếp nhà cái tax authority (including notification number and date);
+ If e-invoices are issued without sample number code, invoice code, number with errors as per regulation, xem bóng đá trực tiếp nhà cái seller only needs to adjust, not cancel or replace them;
+ Particularly for errors in xem bóng đá trực tiếp nhà cái value on xem bóng đá trực tiếp nhà cái invoice: increase (marked as positive), decrease (marked as negative) accurately according to xem bóng đá trực tiếp nhà cái actual adjustment.
- For summaries of e-invoice data:
+ After xem bóng đá trực tiếp nhà cái deadline for submitting xem bóng đá trực tiếp nhà cái summary of e-invoice data to xem bóng đá trực tiếp nhà cái tax authority, if there is missing e-invoice data in xem bóng đá trực tiếp nhà cái submitted summary, xem bóng đá trực tiếp nhà cái seller submits a supplemental summary of e-invoice data;
+ If xem bóng đá trực tiếp nhà cái summary of e-invoice data sent to xem bóng đá trực tiếp nhà cái tax authority has errors, xem bóng đá trực tiếp nhà cái seller submits adjusted information for xem bóng đá trực tiếp nhà cái declared data in xem bóng đá trực tiếp nhà cái summary;
+ Adjusting invoices in xem bóng đá trực tiếp nhà cái summary of e-invoice data as per regulation at point a.1 clause 3 Article 22 ofDecree 123/2020/ND-CP, must complete xem bóng đá trực tiếp nhà cái information: sample number code, invoice code, invoice number in column 14 "related invoice information" on Form 01/TH-HDDT issued with Decree 123/2020/ND-CP (except when xem bóng đá trực tiếp nhà cái e-invoice does not need all xem bóng đá trực tiếp nhà cái information of sample number code, invoice code, invoice number as per regulation in clause 14 Article 10 ofDecree 123/2020/ND-CP).
- Additional tax declaration dossiers related to adjusted or replaced e-invoices (including canceled e-invoices) shall comply with xem bóng đá trực tiếp nhà cái tax administration law.
