What is trực tiếp bóng đá hôm nay form number of a provincial tax department-ordered printed invoice in Vietnam?
What is trực tiếp bóng đá hôm nay form number of a provincial tax department-ordered printed invoice?
Based on Clause 2, Article 4 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá hôm nay form number of a provincial tax department-ordered printed invoice is regulated as follows:
- trực tiếp bóng đá hôm nay form number of trực tiếp bóng đá hôm nay provincial tax department-ordered printed invoice consists of 11 characters, indicating information about trực tiếp bóng đá hôm nay invoice type, copy number, and trực tiếp bóng đá hôm nay sequence number of trực tiếp bóng đá hôm nay template within an invoice type (one invoice type can have multiple templates). To be specific:
+ trực tiếp bóng đá hôm nay first six (06) characters indicate trực tiếp bóng đá hôm nay invoice type:
+ 01GTKT: Value-added tax invoice;
+ 02GTTT: Sales invoice;
+ 07KPTQ: Sales invoice for organizations and individuals in non-tariff zones;
+ 03XKNB: Delivery note cum internal transport;
+ 04HGDL: Delivery note for goods sent for sale on consignment.
+ trực tiếp bóng đá hôm nay next one (01) character is trực tiếp bóng đá hôm nay natural numbers 1, 2, 3 indicating trực tiếp bóng đá hôm nay copy number of trực tiếp bóng đá hôm nay invoice;
+ trực tiếp bóng đá hôm nay next one (01) character is “/” as a separator;
+ trực tiếp bóng đá hôm nay next three (03) characters are trực tiếp bóng đá hôm nay sequence number of trực tiếp bóng đá hôm nay template within an invoice type, starting from 001 up to 999.
- trực tiếp bóng đá hôm nay form number of a provincial tax department-ordered printed invoice consists of 08 characters, indicating information about: trực tiếp bóng đá hôm nay Department of Taxation printing trực tiếp bóng đá hôm nay invoices; trực tiếp bóng đá hôm nay year of printing; trực tiếp bóng đá hôm nay invoice form number determined by trực tiếp bóng đá hôm nay tax authority. To be specific:
+ trực tiếp bóng đá hôm nay first two (02) characters indicate trực tiếp bóng đá hôm nay form number of trực tiếp bóng đá hôm nay Department of Taxation printing trực tiếp bóng đá hôm nay invoices, determined according to Appendix I.A issued with this Circular;
+ trực tiếp bóng đá hôm nay next two (02) characters are two uppercase English letters from 20 letters of trực tiếp bóng đá hôm nay Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y, indicating trực tiếp bóng đá hôm nay invoice form number determined by trực tiếp bóng đá hôm nay tax authority;
+ trực tiếp bóng đá hôm nay next one (01) character is “/” as a separator;
+ trực tiếp bóng đá hôm nay next three (03) characters include trực tiếp bóng đá hôm nay first two (02) characters being two Arabic numerals indicating trực tiếp bóng đá hôm nay year trực tiếp bóng đá hôm nay Department of Taxation printed trực tiếp bóng đá hôm nay invoices, determined according to trực tiếp bóng đá hôm nay last 02 digits of trực tiếp bóng đá hôm nay calendar year and trực tiếp bóng đá hôm nay one (01) character is trực tiếp bóng đá hôm nay letter P indicating trực tiếp bóng đá hôm nay invoice printed by trực tiếp bóng đá hôm nay Department of Taxation. For example: Year of Tax Department printing is 2022 shown as 22P; trực tiếp bóng đá hôm nay year of printing invoices is 2023 shown as 23P;
- Example of invoice template form number and invoice form number printed by trực tiếp bóng đá hôm nay Tax Department:trực tiếp bóng đá hôm nay invoice template form number “01GTKT3/001”, Invoice form number “01AA/22P”: is understood as template number 001 of trực tiếp bóng đá hôm nay value-added tax invoice with 3 copies printed by trực tiếp bóng đá hôm nay Hanoi Tax Department in 2022.
- Copies of provincial tax department-ordered printed invoices include three copies as follows:
+ Copy 1: Retained;
+ Copy 2: Given to trực tiếp bóng đá hôm nay buyer;
+ Copy 3: Internal use.
- trực tiếp bóng đá hôm nay invoice template form number of stamps, tickets, cards printed by trực tiếp bóng đá hôm nay Department of Taxation includes 03 characters to distinguish stamps, tickets, cards as value-added tax invoices or sales invoices as follows:
+ form number 01/: for stamps, tickets, cards belonging to value-added tax invoices;
+ form number 02/: for stamps, tickets, cards belonging to sales invoices.
What is trực tiếp bóng đá hôm nay form number of a provincial tax department-ordered printed invoice in Vietnam? (Image from Internet)
Are provincial tax department-ordered printed invoices be soldpublicly in Vietnam?
According to Clause 3, Article 24 ofDecree 123/2020/ND-CP, trực tiếp bóng đá hôm nay regulation is as follows:
Regulations on trực tiếp bóng đá hôm nay sale of tax authority-ordered printed invoices
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3. provincial tax department-ordered printed invoices for sale are publicly announced on trực tiếp bóng đá hôm nay electronic portal of trực tiếp bóng đá hôm nay General Department of Taxation, and before trực tiếp bóng đá hôm nay first sale, trực tiếp bóng đá hôm nay Department of Taxation must issue an invoice issuance announcement according to Form 02/PH-HDG Annex IB of this Decree attached with trực tiếp bóng đá hôm nay invoice template on trực tiếp bóng đá hôm nay electronic portal of trực tiếp bóng đá hôm nay General Department of Taxation.
trực tiếp bóng đá hôm nay content of trực tiếp bóng đá hôm nay Invoice Issuance Announcement includes: Name of trực tiếp bóng đá hôm nay Tax Department issuing trực tiếp bóng đá hôm nay invoice, tax identification number, address, phone number, types of issued invoices (invoice type name, invoice form number, invoice template form number, start date of use, quantity of issued invoices (from number... to number...)), trực tiếp bóng đá hôm nay name and tax identification number of trực tiếp bóng đá hôm nay enterprise printing trực tiếp bóng đá hôm nay invoice (for printed invoices); date of issuance announcement, name, signature of trực tiếp bóng đá hôm nay legal representative, and seal of trực tiếp bóng đá hôm nay entity.
trực tiếp bóng đá hôm nay sample invoice is a print showing all trực tiếp bóng đá hôm nay fields on trực tiếp bóng đá hôm nay invoice copy given to trực tiếp bóng đá hôm nay buyer, with trực tiếp bóng đá hôm nay invoice number being a string of zeroes and printed or stamped with "Sample" on trực tiếp bóng đá hôm nay invoice.
trực tiếp bóng đá hôm nay Invoice Issuance Announcement, including trực tiếp bóng đá hôm nay sample invoice, must be clearly posted at all facilities under trực tiếp bóng đá hôm nay Department of Taxation during trực tiếp bóng đá hôm nay period of using trực tiếp bóng đá hôm nay invoices.
In case of changes in trực tiếp bóng đá hôm nay announced content or invoice sample, trực tiếp bóng đá hôm nay Department of Taxation must carry out new issuance announcement procedures according to this Article.
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Thus,comparing trực tiếp bóng đá hôm nay above regulation, provincial tax department-ordered printed invoices for sale are publicly announced on trực tiếp bóng đá hôm nay electronic portal of trực tiếp bóng đá hôm nay General Department of Taxation and before trực tiếp bóng đá hôm nay first sale.
Are tax authority-ordered printed invoices ensured safety in Vietnam?
According to Clause 3, Article 6 ofDecree 123/2020/ND-CP, trực tiếp bóng đá hôm nay regulation is as follows:
Preservation, storage of invoices and documents
1. Invoices, documents are preserved and stored to ensure:
a) Safety, security, integrity, completeness, not altered or skewed during trực tiếp bóng đá hôm nay storage period;
b) Storage for trực tiếp bóng đá hôm nay proper and sufficient duration according to trực tiếp bóng đá hôm nay legal provisions on accounting.
2. Electronic invoices and documents are preserved and stored by electronic means. Agencies, organizations, and individuals have trực tiếp bóng đá hôm nay right to choose and apply forms of storage and preservation of electronic invoices, documents appropriate to their operational characteristics and technological application capabilities. Electronic invoices, documents must be ready to be printed on paper or retrieved upon request.
3. tax authority-ordered printed invoices, printed documents, and self-printed documents must be preserved and stored as follows:
a) Unissued invoices and documents are preserved and stored in warehouses according to document storage policies.
b) Issued invoices and documents at accounting units are preserved and stored according to accounting document storage regulations.
c) Issued invoices and documents at organizations, households, individuals not being accounting units are preserved and protected as trực tiếp bóng đá hôm nay private property of those organizations, households, individuals.
Thus,comparing trực tiếp bóng đá hôm nay above regulation, tax authority-ordered printed invoices are preserved to ensure safety, security, integrity, completeness, and without alteration or skew during trực tiếp bóng đá hôm nay storage period.
