What is vtv5 trực tiếp bóng đá hôm nay latest deadline for destruction of tax authority-ordered printed invoices in Vietnam?

What is vtv5 trực tiếp bóng đá hôm nay latest deadline for destruction of tax authority-ordered printed invoices in Vietnam?

According to Clause 1, Article 27 ofDecree 123/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay regulations are as follows:

Destruction of tax authority-ordered printed invoices

1. Enterprises, economic organizations, households, and individual businesses with invoices that are no longer in use must destroy such invoices. vtv5 trực tiếp bóng đá hôm nay deadline for destroying invoices is no later than 30 days from vtv5 trực tiếp bóng đá hôm nay date of notification to vtv5 trực tiếp bóng đá hôm nay tax authority. In cases where vtv5 trực tiếp bóng đá hôm nay tax authority has notified that vtv5 trực tiếp bóng đá hôm nay invoices are no longer valid (except for notifications due to tax enforcement actions), enterprises, economic organizations, households, or individual businesses must destroy invoices within 10 days from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax authority issues vtv5 trực tiếp bóng đá hôm nay notice or from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay lost invoices are found.

Invoices already issued by accounting units are to be destroyed as per accounting law regulations.

Invoices that have not yet been issued but are evidence in lawsuits are to be handled in accordance with legal provisions.

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Thus,referring to vtv5 trực tiếp bóng đá hôm nay above regulation, vtv5 trực tiếp bóng đá hôm nay latest deadline for destroying invoices is 30 days from vtv5 trực tiếp bóng đá hôm nay date of notification to vtv5 trực tiếp bóng đá hôm nay tax authority.

In cases where vtv5 trực tiếp bóng đá hôm nay tax authority has notified that vtv5 trực tiếp bóng đá hôm nay invoices are no longer valid (except for tax enforcement actions), enterprises, economic organizations, households, or individual businesses must destroy such invoices within 10 days.

What is vtv5 trực tiếp bóng đá hôm nay latest deadline for destruction of tax authority-ordered printed invoices in Vietnam? (Image from Internet)

What are procedures fordestruction of invoices by enterprises in Vietnam?

According to Clause 2, Article 27 ofDecree 123/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay destruction of invoices by enterprises is carried out as follows:

- vtv5 trực tiếp bóng đá hôm nay enterprise, economic organization, household, or individual business must create an inventory list of invoices to be destroyed.

- vtv5 trực tiếp bóng đá hôm nay enterprise or economic organization must establish an Invoice Destruction Council. This Council must include representatives from leadership and vtv5 trực tiếp bóng đá hôm nay accounting department of vtv5 trực tiếp bóng đá hôm nay organization. Households and individual businesses are not required to establish a Council for destroying invoices.

- Members of vtv5 trực tiếp bóng đá hôm nay Invoice Destruction Council must sign vtv5 trực tiếp bóng đá hôm nay destruction minutes and will be held accountable by law in vtv5 trực tiếp bóng đá hôm nay event of any mistakes.

* Invoice destruction dossier includes:

- A decision to establish vtv5 trực tiếp bóng đá hôm nay Invoice Destruction Council, except for households and individual businesses;

- An inventory list of invoices to be destroyed, detailing: Invoice name, invoice form code, invoice symbol, quantity of invoices to be destroyed (from number... to number... or list each invoice number if vtv5 trực tiếp bóng đá hôm nay invoice numbers to be destroyed are not sequential);

- Invoice destruction minutes;

- A report on vtv5 trực tiếp bóng đá hôm nay destruction results must include: type, symbol, quantity of invoices destroyed from number… to number, reason for destruction, date and time of destruction, destruction method as per Form 02/HDG-D in Appendix IA attached to this Decree.

vtv5 trực tiếp bóng đá hôm nay invoice destruction dossier should be kept by vtv5 trực tiếp bóng đá hôm nay enterprise, economic organization, household, or individual business using vtv5 trực tiếp bóng đá hôm nay invoices. vtv5 trực tiếp bóng đá hôm nay Report on vtv5 trực tiếp bóng đá hôm nay Destruction Results should be made in 2 copies: one copy is to be kept, and vtv5 trực tiếp bóng đá hôm nay other sent to vtv5 trực tiếp bóng đá hôm nay directly managing tax authority no later than 5 days from vtv5 trực tiếp bóng đá hôm nay invoice destruction date.

* Destruction of tax authority invoices

- vtv5 trực tiếp bóng đá hôm nay tax authority must destroy invoices printed by vtv5 trực tiếp bóng đá hôm nay Tax Department that have been issued but not sold or issued but not used.

- vtv5 trực tiếp bóng đá hôm nay General Department of Taxation is responsible for regulating vtv5 trực tiếp bóng đá hôm nay process of destroying invoices printed by vtv5 trực tiếp bóng đá hôm nay Tax Department.

What are vtv5 trực tiếp bóng đá hôm nay regulations on applying tax authority-ordered printed invoices in Vietnam?

According to Article 23 ofDecree 123/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay Tax Departments of provinces and centrally run cities (hereinafter referred to as vtv5 trực tiếp bóng đá hôm nay Tax Department) print invoices for sale to vtv5 trực tiếp bóng đá hôm nay following entities:

- Enterprises, economic organizations, households, and individual businesses as stipulated in Clause 1, Article 14 ofDecree 123/2020/ND-CPin case these entities do not conduct transactions with vtv5 trực tiếp bóng đá hôm nay tax authority electronically, do not have IT infrastructure, do not have accounting software, do not have electronic invoice software to use electronic invoices and to transmit electronic invoice data to buyers and vtv5 trực tiếp bóng đá hôm nay tax authority.

- Enterprises, economic organizations, households, and individual businesses buy invoices from vtv5 trực tiếp bóng đá hôm nay tax authority for no longer than 12 months, during which vtv5 trực tiếp bóng đá hôm nay tax authority implements solutions to gradually switch to electronic invoices. When switching to electronic invoices, enterprises, economic organizations, households, and individual businesses will follow registration for using electronic invoices with vtv5 trực tiếp bóng đá hôm nay tax authority's code or without vtv5 trực tiếp bóng đá hôm nay tax authority's code (if eligible) as per Article 15 ofDecree 123/2020/ND-CP.

- Enterprises, economic organizations, households, and individual businesses during vtv5 trực tiếp bóng đá hôm nay period where vtv5 trực tiếp bóng đá hôm nay IT infrastructure for vtv5 trực tiếp bóng đá hôm nay tax authority's invoice coding system experiences issues as stipulated in Clause 2, Article 20 ofDecree 123/2020/ND-CP.