What is xoilac tv trực tiếp bóng đá hôm nay latest invoice cancellation report form in Vietnam in 2024? Shall invoice destruction records be retained at xoilac tv trực tiếp bóng đá hôm nay enterprise?

What is xoilac tv trực tiếp bóng đá hôm nay latest invoice cancellation report formin Vietnam in 2024?

Based on Clause 10, Article 3 ofDecree 123/2020/ND-CPas follows:

Definition of Terms

In this Decree, xoilac tv trực tiếp bóng đá hôm nay following terms are understood as follows:

1. Invoice is an accounting document created by organizations or individuals selling goods, providing services, and recording information on goods sold or services provided. Invoices are presented in xoilac tv trực tiếp bóng đá hôm nay form of electronic invoices or invoices printed by tax authorities.

2. Electronic invoice is an invoice with or without xoilac tv trực tiếp bóng đá hôm nay tax authority's code represented in electronic data form, created by organizations or individuals selling goods, providing services using electronic means to record sales information according to regulations on accounting and tax laws, including cases where invoices are generated from cash registers connected to send electronic data to xoilac tv trực tiếp bóng đá hôm nay tax authority, in which:

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10. Canceling invoices, documents means making those invoices, documents invalid for use.

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xoilac tv trực tiếp bóng đá hôm nay cancellation of an issued electronic invoice is xoilac tv trực tiếp bóng đá hôm nay act of making an electronic invoice with or without xoilac tv trực tiếp bóng đá hôm nay tax authority's code invalid for use.

Additionally, xoilac tv trực tiếp bóng đá hôm nay report on invoice destruction is one of four types of documents, among which must have a notification of invoice cancellation results specified in Article 27 ofDecree 123/2020/ND-CP:

[1]Decision to establish xoilac tv trực tiếp bóng đá hôm nay Invoice Destruction Council, except for business households, individuals;

[2]Inventory of invoices to be destroyed with detailed records.

[3] Invoice destruction report;

[4]xoilac tv trực tiếp bóng đá hôm nay notification of invoice cancellation results must include contents according to Form No. 02/HUY-HDG of this Decree.

Below is xoilac tv trực tiếp bóng đá hôm nay form for xoilac tv trực tiếp bóng đá hôm nay invoice cancellation report according to xoilac tv trực tiếp bóng đá hôm nay most recent Circular 78/2021/TT-BTC 2024Download.

What is xoilac tv trực tiếp bóng đá hôm nay latest invoice cancellation report form in Vietnam in 2024? Shall invoice destruction records be retained at xoilac tv trực tiếp bóng đá hôm nay enterprise? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

Shall invoice destruction records be retained at xoilac tv trực tiếp bóng đá hôm nay enterprisein Vietnam?

Based on Article 27 ofDecree 123/2020/ND-CP, it is regulated as follows:

- Enterprises, economic organizations, business households, and individuals who have unused invoices must proceed with invoice destruction. xoilac tv trực tiếp bóng đá hôm nay deadline for invoice destruction is no later than 30 days from xoilac tv trực tiếp bóng đá hôm nay date of notification to xoilac tv trực tiếp bóng đá hôm nay tax authority. In cases where xoilac tv trực tiếp bóng đá hôm nay tax authority has notified that xoilac tv trực tiếp bóng đá hôm nay invoice is invalid (except for notifications due to enforcement of tax debt), xoilac tv trực tiếp bóng đá hôm nay unit must destroy xoilac tv trực tiếp bóng đá hôm nay invoice within 10 days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay tax authority informed xoilac tv trực tiếp bóng đá hôm nay invalidity or from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay lost invoice is found.

Additionally, invoices already issued by accounting units are destroyed following xoilac tv trực tiếp bóng đá hôm nay regulations of accounting law.

Invoices that have not been issued but serve as evidence in legal cases are not destroyed but handled according to legal regulations.

- Invoice destruction by enterprises, economic organizations, business households, and individuals should be conducted as follows:

+ Enterprises, economic organizations, and business households must create an inventory of invoices that need to be destroyed.

+ Enterprises and economic organizations must establish an Invoice Destruction Council. This council must include representatives from management and xoilac tv trực tiếp bóng đá hôm nay accounting division of xoilac tv trực tiếp bóng đá hôm nay organization. Business households and individuals are not required to establish a council when destroying invoices.

+ Members of xoilac tv trực tiếp bóng đá hôm nay Invoice Destruction Council must sign xoilac tv trực tiếp bóng đá hôm nay invoice destruction report and are legally liable for any errors.

Additionally, xoilac tv trực tiếp bóng đá hôm nay invoice destruction records include:

- Decision to establish xoilac tv trực tiếp bóng đá hôm nay Invoice Destruction Council, except for business households and individuals;

- Detailed inventory of invoices to be destroyed: Invoice name, sample number code, invoice symbol, quantity of invoices destroyed (from number... to number... or detailed number listing if invoices are not consecutive);

- Invoice destruction report;

- Notification of invoice destruction results must include content such as type, symbol, quantity from number… to number, reason for destruction, date and time of destruction, destruction method according to Form No. 02/HUY-HDG Appendix IA issued pursuant to this Decree.

Invoice destruction records are retained at xoilac tv trực tiếp bóng đá hôm nay enterprise, economic organization, business household, or individual using xoilac tv trực tiếp bóng đá hôm nay invoices. xoilac tv trực tiếp bóng đá hôm nay Notification of Invoice Destruction Results is made in two copies, one kept on file and one sent to xoilac tv trực tiếp bóng đá hôm nay direct tax authority no later than 5 days from xoilac tv trực tiếp bóng đá hôm nay date of invoice destruction.

xoilac tv trực tiếp bóng đá hôm nay tax authority conducts invoice destruction as follows:

- xoilac tv trực tiếp bóng đá hôm nay tax authority destroys invoices printed by xoilac tv trực tiếp bóng đá hôm nay Tax Department that have been announced but not sold or issued yet do not continue to be used.

- xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation is responsible for stipulating xoilac tv trực tiếp bóng đá hôm nay invoice destruction process printed by xoilac tv trực tiếp bóng đá hôm nay Tax Department.

Thus,invoice destruction records will be retained at xoilac tv trực tiếp bóng đá hôm nay enterprise.

What are penalties for violations against regulations on cancellation of invoices in Vietnam?

According to regulations in Article 27 ofDecree 125/2020/ND-CP, penalties for violations regarding canceling or destroying invoices are as follows:

- Caution for delays in canceling or destroying invoices from 1 to 5 working days past xoilac tv trực tiếp bóng đá hôm nay due date, with mitigating circumstances.

- Fine from 2,000,000 to 4,000,000 VND for one of xoilac tv trực tiếp bóng đá hôm nay following acts:

+ Failing to conformably cancel issued but unused invoices or invoices not valid for use;

+ Not canceling issued but unused invoices, or expired invoices purchased from xoilac tv trực tiếp bóng đá hôm nay tax authority;

+ Cancelling or destroying invoices 1 to 10 working days past xoilac tv trực tiếp bóng đá hôm nay due date.

- Fine from 4,000,000 to 8,000,000 VND for one of xoilac tv trực tiếp bóng đá hôm nay following acts:

+ Cancelling or destroying invoices 11 working days or more past xoilac tv trực tiếp bóng đá hôm nay due date;

+ Failing to cancel or destroy invoices according to legal regulations;

+ Not canceling incorrect electronic invoices after xoilac tv trực tiếp bóng đá hôm nay tax authority informs of errors;

+ Not canceling unused printed invoices as per regulations;

+ Destroying invoices not following legal procedures;

+ Destroying invoices not under xoilac tv trực tiếp bóng đá hôm nay required circumstances.

- Corrective measures: Compulsory invoice cancellation or destruction as stated in point b of Clause 2, points b, c, d of Clause 3 of this Article.

Thus,penalties range from 2,000,000 to 8,000,000 VND depending on specific violations, in addition to mandatory invoice destruction as corrective action.