What is trực tiếp bóng đá euro hôm nay dossier for trực tiếp bóng đá euro hôm nay destruction of tax authority-ordered printed invoices in Vietnam?
What is trực tiếp bóng đá euro hôm nay dossier for trực tiếp bóng đá euro hôm nay destruction of tax authority-ordered printed invoices in Vietnam?
According to Clause 2, Article 27 ofDecree 123/2020/ND-CP, trực tiếp bóng đá euro hôm nay regulations are as follows:
Destruction of tax authority-ordered printed invoices
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- trực tiếp bóng đá euro hôm nay destruction of invoices by enterprises, economic organizations, households, and individual business entities is carried out as follows:
a) Enterprises, economic organizations, households, and individual business entities must create an inventory list of invoices to be destroyed.
b) Enterprises and economic organizations must establish an Invoice Destruction Council. trực tiếp bóng đá euro hôm nay council must include a representative from trực tiếp bóng đá euro hôm nay leadership and a representative from trực tiếp bóng đá euro hôm nay organization's accounting department. Households and individual business entities are not required to establish trực tiếp bóng đá euro hôm nay council when destroying invoices.
c) Members of trực tiếp bóng đá euro hôm nay Invoice Destruction Council must sign trực tiếp bóng đá euro hôm nay invoice destruction record and are legally liable for any errors.
d) trực tiếp bóng đá euro hôm nay dossier for invoice destruction includes:
- Decision to establish trực tiếp bóng đá euro hôm nay Invoice Destruction Council, except for households and individual business entities;
- Inventory list of invoices to be destroyed detailing: Invoice names, invoice template code symbols, invoice symbols, quantity of invoices to be destroyed (from number...to number...or detailing each invoice number if they are not continuous);
- Invoice destruction record;
- Notification of invoice destruction results must include: type, symbol, quantity of destroyed invoices from number…to number, reason for destruction, date and time of destruction, and method of destruction according to Form No. 02/HUY-HDG Appendix IA issued with this Decree.
trực tiếp bóng đá euro hôm nay invoice destruction dossier is retained at trực tiếp bóng đá euro hôm nay enterprise, economic organization, household, or individual business entity using trực tiếp bóng đá euro hôm nay invoice. Particularly, trực tiếp bóng đá euro hôm nay Notification of invoice destruction results is made in two copies, one kept and one sent to trực tiếp bóng đá euro hôm nay managing tax authority no later than 05 days from trực tiếp bóng đá euro hôm nay date of invoice destruction.
- Destruction of invoices by trực tiếp bóng đá euro hôm nay tax authority
a) trực tiếp bóng đá euro hôm nay Tax Authority destroys invoices printed by trực tiếp bóng đá euro hôm nay Tax Department that have been announced but not sold or issued and are no longer in use.
b) trực tiếp bóng đá euro hôm nay General Department of Taxation is responsible for stipulating trực tiếp bóng đá euro hôm nay procedure for destroying invoices printed by trực tiếp bóng đá euro hôm nay Tax Department.
trực tiếp bóng đá euro hôm nay dossier for destroying tax authority-ordered printed invoices includes:
- Decision to establish trực tiếp bóng đá euro hôm nay Invoice Destruction Council, except for households and individual business entities;
- Inventory list of invoices to be destroyed detailing: Invoice names, invoice template code symbols, invoice symbols, quantity of invoices to be destroyed;
- Invoice destruction record;
- Notification of invoice destruction results must include: type, symbol, quantity of destroyed invoices from number…to number, reason for destruction, date and time of destruction, and method of destruction.
What is trực tiếp bóng đá euro hôm nay dossier for trực tiếp bóng đá euro hôm nay destruction of tax authority-ordered printed invoices in Vietnam?(Image from trực tiếp bóng đá euro hôm nay Internet)
When should tax authority-ordered printed invoices be destroyed in Vietnam?
According to Clause 1, Article 27 ofDecree 123/2020/ND-CP, trực tiếp bóng đá euro hôm nay regulations are as follows:
Destruction of tax authority-ordered printed invoices
- Enterprises, economic organizations, households, and individual business entities with unused invoices must destroy them. trực tiếp bóng đá euro hôm nay invoice destruction period is no later than 30 days from trực tiếp bóng đá euro hôm nay date notified to trực tiếp bóng đá euro hôm nay tax authority. In cases where trực tiếp bóng đá euro hôm nay tax authority has announced trực tiếp bóng đá euro hôm nay invoices to be invalid (except for announcements due to tax debt enforcement), trực tiếp bóng đá euro hôm nay entities must destroy trực tiếp bóng đá euro hôm nay invoices within a maximum of 10 days from trực tiếp bóng đá euro hôm nay announcement date of invalid invoices by trực tiếp bóng đá euro hôm nay tax authority or from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay lost invoice is recovered.
Invoices already issued by accounting units are destroyed according to accounting law regulations.
Unissued invoices that are evidence in legal cases are not destroyed but handled according to legal regulations.
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Enterprises, economic organizations, households, and individual business entities with unused invoices must carry out invoice destruction.
Is it necessary to specify trực tiếp bóng đá euro hôm nay TIN when issuing invoices to household businesses in Vietnam?
Based on Clause 5, Article 10 ofDecree 123/2020/ND-CPregulating invoice content as follows:
Invoice content
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5. Name, address, and TIN of trực tiếp bóng đá euro hôm nay buyer
a) If trực tiếp bóng đá euro hôm nay buyer is a business entity with a TIN, trực tiếp bóng đá euro hôm nay name, address, and TIN on trực tiếp bóng đá euro hôm nay invoice must match trực tiếp bóng đá euro hôm nay business registration certificate, branch activity certificate, household business registration certificate, taxpayer registration, TIN notification, investment registration certificate, or cooperative registration certificate.
In cases where trực tiếp bóng đá euro hôm nay buyer's name and address are too long, trực tiếp bóng đá euro hôm nay seller may abbreviate certain common nouns such as: "Phường" to "P"; "Quận" to "Q", "Thành phố" to "TP", "Việt Nam" to "VN", or "Cổ phần" to "CP", "Trách nhiệm Hữu hạn" to "TNHH", "khu công nghiệp" to "KCN", "sản xuất" to "SX", "Chi nhánh" to "CN"… but must ensure completeness with house number, street name, ward, commune, district, and city clearly identifying trực tiếp bóng đá euro hôm nay enterprise’s name and address, consistent with trực tiếp bóng đá euro hôm nay business and taxpayer registration.
b) If trực tiếp bóng đá euro hôm nay buyer does not have a TIN, trực tiếp bóng đá euro hôm nay invoice does not need to show trực tiếp bóng đá euro hôm nay buyer’s TIN. In certain cases where goods are sold or services provided to individual consumers as stipulated in clause 14 of this Article, trực tiếp bóng đá euro hôm nay invoice does not need to show trực tiếp bóng đá euro hôm nay buyer's name and address. When selling goods or providing services to foreign customers in Vietnam, trực tiếp bóng đá euro hôm nay buyer's address information may be substituted with passport or immigration document numbers and nationality of trực tiếp bóng đá euro hôm nay foreign customer.
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Thus, if trực tiếp bóng đá euro hôm nay buyer is a household business, when issuing invoices, it must clearly state trực tiếp bóng đá euro hôm nay buyer's name, address, and TIN according to trực tiếp bóng đá euro hôm nay household business registration certificate.
For buyers without a TIN, trực tiếp bóng đá euro hôm nay invoice does not need to include trực tiếp bóng đá euro hôm nay TIN.
