Tiêu hủy trực tiếp bóng đá việt nam hôm nay mà cơ quan thuế đã thông báo trực tiếp bóng đá việt nam hôm nay hết giá trị sử dụng là bao

What is the time limit fordestroying invoicesthat areexpired according to trực tiếp bóng đá việt nam hôm nay’s notice in Vietnam?

Based on Clause 1, Article 27 ofDecree 123/2020/ND-CPas stipulated below:

Destruction of printed invoices purchased from tax authorities

1. Businesses, economic organizations, households, and individual businesses with invoices they will no longer use must carry out their destruction. The deadline for the destruction of invoices is no later than 30 days, from the date of notification to trực tiếp bóng đá việt nam hôm nay. In cases where trực tiếp bóng đá việt nam hôm nay has notified that the invoice is void (except for notifications resulting from tax debt enforcement measures), businesses, economic organizations, households, and individual businesses must destroy the invoices. The destruction deadline is no later than 10 days from the date trực tiếp bóng đá việt nam hôm nay notifies the invoice as void or from the date the lost invoice is found.

Invoices already issued by accounting units are destroyed according to trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay accounting law.

Invoices that are not yet issued but are evidence in cases are not destroyed but handled according to trực tiếp bóng đá việt nam hôm nay law.

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Accordingly,per the above regulation, if trực tiếp bóng đá việt nam hôm nay has notified an invoice as void, the destruction period is 10 days from the date trực tiếp bóng đá việt nam hôm nay notifies its void status or from the date the lost invoice is recovered.

Except in some cases of notifications due to tax debt enforcement measures.

What is the time limit for destroying invoices that are expired according to trực tiếp bóng đá việt nam hôm nay’s notice in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

Is it necessary to establish an invoice invoice destruction council for trực tiếp bóng đá việt nam hôm nay destruction of invoices of enterprises in Vietnam?

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

- Businesses, economic organizations, households, and individuals must prepare an inventory of invoices to be destroyed.

- Businesses and economic organizations must establish an invoice invoice destruction council for invoices. trực tiếp bóng đá việt nam hôm nay invoice destruction council must include representatives from trực tiếp bóng đá việt nam hôm nay leadership and trực tiếp bóng đá việt nam hôm nay accounting department of trực tiếp bóng đá việt nam hôm nay organization. Households and individual businesses do not need to establish a Council for invoice destruction.

- Members of trực tiếp bóng đá việt nam hôm nay Invoice invoice destruction council must sign trực tiếp bóng đá việt nam hôm nay invoice destruction minutes and are responsible before trực tiếp bóng đá việt nam hôm nay law for any errors.

* Invoice destruction documentation includes:

- Decision to establish trực tiếp bóng đá việt nam hôm nay Invoice invoice destruction council, except for households and individual businesses;

- Invoice inventory list detailing: Invoice name, template number, invoice series, number of invoices destroyed (from number... to number... or detailed list if trực tiếp bóng đá việt nam hôm nay numbers of invoices to be destroyed are not consecutive);

- Invoice destruction minutes;

- Notice of trực tiếp bóng đá việt nam hôm nay invoice destruction result must contain: type, series, quantity of invoices destroyed from number… to number, reason for destruction, date and time of destruction, destruction method according to Form No. 02/HUY-HDG Appendix IA issued with this Decree.

Invoice destruction records are kept at the business, economic organization, household, or individual business using the invoices. The Notice of invoice destruction result is made in 2 copies, one for storage and one sent to trực tiếp bóng đá việt nam hôm nay directly managing the entity, no later than 5 days from the date of invoice destruction.

* Tax authority invoice destruction

- Tax authorities destroy invoices printed by trực tiếp bóng đá việt nam hôm nay Tax Department which were announced but not sold or issued and are no longer used.

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

Businesses and economic organizations must establish an invoice invoice destruction council for invoices. trực tiếp bóng đá việt nam hôm nay invoice destruction council must include representatives from trực tiếp bóng đá việt nam hôm nay leadership and trực tiếp bóng đá việt nam hôm nay accounting department of trực tiếp bóng đá việt nam hôm nay organization.

Thus, trực tiếp bóng đá việt nam hôm nay destruction of invoices of enterprises necessitates trực tiếp bóng đá việt nam hôm nay establishment of an invoice invoice destruction council.

Can invoices be accessed after destruction in Vietnam?

According to Article 3 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay following is stipulated:

Definitions

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

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9. The use of illegal invoices and documents is the use of fake invoices and documents; using invoices and documents that have no usable value or have expired; using suspended invoices during enforcement measures by ceasing invoice usage, except where permitted by tax authority notification; using electronic invoices not registered with trực tiếp bóng đá việt nam hôm nay; using electronic invoices without a tax authority code for cases where electronic invoices with tax authority codes are used; using invoices for goods and services where the invoice date is after trực tiếp bóng đá việt nam hôm nay determines the seller is not operating at the registered business address; using invoices and documents for goods and services with invoice dates before the date it is determined that the issuer is not operating at the registered address or has not been notified by trực tiếp bóng đá việt nam hôm nay, yet trực tiếp bóng đá việt nam hôm nay, police, or other functional agencies have concluded they are illegal invoices or documents.

Illegal use of invoices and documents is the use of: invoices and documents not fully filled out as required; erased or improperly corrected invoices; using fake invoices or documents; invoices that do not reflect the true value of transactions or are fake; using revolving invoices during goods transportation or using one invoice to justify another; using invoices and documents from other individuals or organizations (except tax authority invoices and authorized invoices) to legitimize purchases or sales; invoices or documents that trực tiếp bóng đá việt nam hôm nay or police or other agencies have concluded as illegal use.

10. Canceling invoices and documents renders them invalid.

11. Destroying invoices and documents:

a) Destroying electronic invoices and documents is a method by which electronic invoices and documents no longer exist on trực tiếp bóng đá việt nam hôm nay information system and cannot be accessed or referenced.

b) Destroying printed tax authority invoices and documents involves using methods such as burning, cutting, shredding, or other destruction methods to ensure that once destroyed, trực tiếp bóng đá việt nam hôm nay invoice or document data cannot be reused.

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Destroying invoices renders electronic invoices and documents nonexistent on trực tiếp bóng đá việt nam hôm nay information system, making it impossible to access and reference trực tiếp bóng đá việt nam hôm nay data contained within them.

Thus,it is clear that trực tiếp bóng đá việt nam hôm nay destruction of invoices makes them inaccessible.