What is the minimum value vtv5 trực tiếp bóng đá hôm nay an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods in Vietnam?

What is the minimum value vtv5 trực tiếp bóng đá hôm nay aninvoice for sale vtv5 trực tiếp bóng đá hôm nay goods in Vietnam?

Based on Clause 1, Article 90 vtv5 trực tiếp bóng đá hôm nay theLaw on Tax Administration 2019, there are specific provisions regarding the principles vtv5 trực tiếp bóng đá hôm nay making, managing, and using electronic invoices as follows:

Principles vtv5 trực tiếp bóng đá hôm nay making, managing, using electronic invoices

1. for sale vtv5 trực tiếp bóng đá hôm nay goods or providing services, the seller must issue an electronic invoice to deliver to the buyer in the standard data format and must record full content as prescribed by tax law and accounting law, regardless vtv5 trực tiếp bóng đá hôm nay the value vtv5 trực tiếp bóng đá hôm nay each sale or service provision.

...

Simultaneously, according to the provision at Clause 1, Article 4 vtv5 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, specific regulations on the principles vtv5 trực tiếp bóng đá hôm nay making, managing, using invoices, and vouchers are as follows:

Principles vtv5 trực tiếp bóng đá hôm nay making, managing, using invoices, vouchers

1. for sale vtv5 trực tiếp bóng đá hôm nay goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases vtv5 trực tiếp bóng đá hôm nay goods, services used for promotion, advertising, samples; goods, services given as gifts, exchanged, paid as salaries to employees, and internal consumption (except for internal circulation goods to continue the production process); goods exported in forms vtv5 trực tiếp bóng đá hôm nay lending, borrowing, or returning goods) and must record full content as prescribed in Article 10 vtv5 trực tiếp bóng đá hôm nay this Decree; in case vtv5 trực tiếp bóng đá hôm nay using electronic invoices, it must follow the standard data format vtv5 trực tiếp bóng đá hôm nay the tax authority as prescribed in Article 12 vtv5 trực tiếp bóng đá hôm nay this Decree.

...

Thus, according to the above regulations, when trading goods, regardless vtv5 trực tiếp bóng đá hôm nay the value, an invoice can be made, including promotion, advertising, gifting, donating, etc. However, internal circulating goods to continue the production process should not have invoices issued.

What is the minimum value vtv5 trực tiếp bóng đá hôm nay an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods in Vietnam?Is failing to issue an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods considered tax evasion?(Image from Internet)

When is the timing for issuing an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods in Vietnam?

Based on Clause 2, Article 9 vtv5 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, specific regulations on the timing for issuing an invoice are as follows:

Timing for issuing an invoice

1. The timing for issuing an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods (including selling state assets, confiscated assets, contributed to state funds, and selling national reserve goods) is at the time vtv5 trực tiếp bóng đá hôm nay transfer vtv5 trực tiếp bóng đá hôm nay ownership or use rights vtv5 trực tiếp bóng đá hôm nay goods to the buyer, irrespective vtv5 trực tiếp bóng đá hôm nay whether payment has been received.

2. The timing for issuing an invoice for providing services is at the time vtv5 trực tiếp bóng đá hôm nay completing the provision vtv5 trực tiếp bóng đá hôm nay services, regardless vtv5 trực tiếp bóng đá hôm nay whether payment has been received. If the service provider collects payment before or during the service provision, the timing for issuing the invoice is the time vtv5 trực tiếp bóng đá hôm nay payment collection (excluding the case vtv5 trực tiếp bóng đá hôm nay collecting deposits or prepayments to ensure the performance vtv5 trực tiếp bóng đá hôm nay contracts providing services: accounting, auditing, financial consulting, tax; valuation; surveying, technical design; supervisory consultancy; construction investment project formulation).

3. In case vtv5 trực tiếp bóng đá hôm nay multiple deliveries or handing over each item, service stage, every delivery or handover must issue an invoice for the corresponding volume, value vtv5 trực tiếp bóng đá hôm nay goods, or services delivered.

...

Thus, according to the above regulations, the timing for issuing an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods is at the time vtv5 trực tiếp bóng đá hôm nay completing the provision vtv5 trực tiếp bóng đá hôm nay services, regardless vtv5 trực tiếp bóng đá hôm nay whether payment has been received.

Is failing to issue an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods considered tax evasion in Vietnam?

Based on Article 143 vtv5 trực tiếp bóng đá hôm nay theLaw on Tax Administration 2019, specific provisions regarding tax evasion acts are as follows:

Acts vtv5 trực tiếp bóng đá hôm nay tax evasion

1. Not submitting taxpayer registration dossiers; not submitting tax declaration dossiers; submitting tax declaration dossiers 90 days after the deadline for submission vtv5 trực tiếp bóng đá hôm nay tax declaration dossiers or the deadline for the extension vtv5 trực tiếp bóng đá hôm nay submission vtv5 trực tiếp bóng đá hôm nay tax declaration dossiers as prescribed by this Law.

2. Not recording in accounting books the revenues related to determining the payable tax amount.

3. failing to issue an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods, providing services as prescribed by law or recording the value on the sales invoice lower than the actual payment value vtv5 trực tiếp bóng đá hôm nay the goods, services sold.

...

Thus, according to the above regulations, failing to issue an invoice for sale vtv5 trực tiếp bóng đá hôm nay goods is considered an act vtv5 trực tiếp bóng đá hôm nay tax evasion.

What acts are prohibited in making invoices?

Based on Article 5 vtv5 trực tiếp bóng đá hôm nayDecree 123/2020/ND-CP, regulations on prohibited acts in issuing invoices are as follows:

- For tax officials

+ Causing trouble, difficulty for organizations, individuals purchasing invoices, vouchers;

+ Engaging in acts vtv5 trực tiếp bóng đá hôm nay cover-up, collusion for organizations, individuals to use illegal invoices, vouchers;

+ Receiving bribes during inspection, examination regarding invoices.

- For organizations, individuals selling, providing goods, services, organizations, individuals with related rights and obligations

+ Engaging in fraudulent acts such as using illegal invoices, illegally using invoices;

+ Obstructing tax officials in performing official duties, specifically obstructive acts causing harm to the health, dignity vtv5 trực tiếp bóng đá hôm nay tax officials during inspection, examination regarding invoices, vouchers;

+ Illegally accessing, tampering with, destroying the information system on invoices, vouchers;

+ Bribery or engaging in other acts related to invoices, vouchers aiming for illegitimate benefits.