vtv5 trực tiếp bóng đá hôm nayWhen are e-records converted into paper records in Vietnam?

When are e-records converted into paper records in Vietnam?

Based on Clause 1, Article 7 ofDecree 123/2020/ND-CPregarding vtv5 trực tiếp bóng đá hôm nay conversion of e-invoices and records into paper invoices and records, vtv5 trực tiếp bóng đá hôm nay regulations are as follows:

Conversion of e-invoices and records into paper invoices and records

1. Legal e-invoices and records are converted into paper invoices and records when there are arising economic and financial transactional needs or upon request by vtv5 trực tiếp bóng đá hôm nay tax administration agency, auditing authority, inspection, verification, investigation, and in accordance with vtv5 trực tiếp bóng đá hôm nay legal provisions on inspection, verification, and investigation.

2. vtv5 trực tiếp bóng đá hôm nay conversion of e-invoices and records into paper invoices and records must ensure precise alignment between vtv5 trực tiếp bóng đá hôm nay contents of vtv5 trực tiếp bóng đá hôm nay e-invoices, records, and vtv5 trực tiếp bóng đá hôm nay paper invoices, records post-conversion.

3. e-invoices and records converted into paper records only hold value for record-keeping and monitoring as regulated by laws on accounting, and e-transactions, and are not valid for transactions or payments, except in vtv5 trực tiếp bóng đá hôm nay case where invoices are generated from cash registers connected to vtv5 trực tiếp bóng đá hôm nay e-data transfer system with vtv5 trực tiếp bóng đá hôm nay tax authority as stipulated in this Decree.

Accordingly, based on vtv5 trực tiếp bóng đá hôm nay above regulation, legitimate e-records are converted into paper invoices and records when there are economic and financial transaction needs or requests from vtv5 trực tiếp bóng đá hôm nay tax authorities, auditing bodies, inspection, verification, investigation, and compliance with legal provisions on inspection, verification, and investigation.

When are e-records converted into paper records in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Shall paper records be used when authenticated e-records containing errors in Vietnam?

According to Article 20 ofDecree 123/2020/ND-CPproviding guidelines on handling incidents with e-invoices bearing tax authority codes, it is stipulated as follows:

Handling incidents with e-invoices bearing tax authority codes

1. In vtv5 trực tiếp bóng đá hôm nay event that sellers of goods and service providers use e-invoices with tax authority codes but encounter incidents leading to vtv5 trực tiếp bóng đá hôm nay inability to use these invoices, they should contact vtv5 trực tiếp bóng đá hôm nay tax authority or service providers for assistance in resolving vtv5 trực tiếp bóng đá hôm nay issues. During vtv5 trực tiếp bóng đá hôm nay downtime, if vtv5 trực tiếp bóng đá hôm nay seller has a need to use such e-invoices, they can go to vtv5 trực tiếp bóng đá hôm nay tax authority to utilize vtv5 trực tiếp bóng đá hôm nay e-invoices with tax codes.

2. In cases where vtv5 trực tiếp bóng đá hôm nay tax authority's coding system experiences failures, vtv5 trực tiếp bóng đá hôm nay General Department of Taxation will implement technical solutions to switch to a backup system and is responsible for announcing these incidents on vtv5 trực tiếp bóng đá hôm nay General Department of Taxation’s Portal. vtv5 trực tiếp bóng đá hôm nay General Department of Taxation will select qualified e-invoice service providers to authorize them to issue tax codes for e-invoices in case of such failures.

In vtv5 trực tiếp bóng đá hôm nay interim period before vtv5 trực tiếp bóng đá hôm nay tax authority resolves vtv5 trực tiếp bóng đá hôm nay issue, vtv5 trực tiếp bóng đá hôm nay tax authority may sell pre-printed invoices to specific organizations and individuals for use. After vtv5 trực tiếp bóng đá hôm nay tax authority's coding system is rectified, vtv5 trực tiếp bóng đá hôm nay tax authority will notify organizations and individuals to resume vtv5 trực tiếp bóng đá hôm nay use of vtv5 trực tiếp bóng đá hôm nay e-invoices with tax codes no later than 2 working days from vtv5 trực tiếp bóng đá hôm nay notification date. Organizations, individuals must submit usage reports of paper invoices bought from vtv5 trực tiếp bóng đá hôm nay tax authority according to Form BC26/HDG Appendix IA issued with this Decree.

3. In cases where issues arise from vtv5 trực tiếp bóng đá hôm nay infrastructure systems of vtv5 trực tiếp bóng đá hôm nay e-invoice service providers, they must notify sellers, coordinate with vtv5 trực tiếp bóng đá hôm nay General Department of Taxation for prompt assistance. vtv5 trực tiếp bóng đá hôm nay service providers must quickly resolve vtv5 trực tiếp bóng đá hôm nay issue and support sellers in creating e-invoices to send to vtv5 trực tiếp bóng đá hôm nay tax authority for coding in vtv5 trực tiếp bóng đá hôm nay shortest time possible.

4. In cases where vtv5 trực tiếp bóng đá hôm nay General Department of Taxation’s Portal has technical errors preventing vtv5 trực tiếp bóng đá hôm nay reception of e-invoices without codes, vtv5 trực tiếp bóng đá hôm nay General Department of Taxation must announce this on its Portal. During this time, organizations, enterprises, and e-invoice service providers shall temporarily refrain from transmitting non-coded e-invoice data to vtv5 trực tiếp bóng đá hôm nay tax authority.

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In cases where vtv5 trực tiếp bóng đá hôm nay tax authority’s coding system encounters incidents, vtv5 trực tiếp bóng đá hôm nay General Department of Taxation will implement technical solutions to switch to a backup system and is responsible for announcing these incidents. vtv5 trực tiếp bóng đá hôm nay General Department may authorize certain qualified service organizations to issue tax codes for e-invoices.

During vtv5 trực tiếp bóng đá hôm nay unresolved failure period by vtv5 trực tiếp bóng đá hôm nay tax authority, they may distribute tax-authorized printed invoices to certain organizations and individuals for use. Once vtv5 trực tiếp bóng đá hôm nay tax authority's coding system is resolved, they will notify organizations and individuals to resume using e-invoices with tax codes.

Thus, in cases where authenticated e-records encounter errors, paper records can be used if vtv5 trực tiếp bóng đá hôm nay tax authority has not resolved vtv5 trực tiếp bóng đá hôm nay failure.

What are regulations on storage of e-records in Vietnam?

vtv5 trực tiếp bóng đá hôm nay storage of e-records in vtv5 trực tiếp bóng đá hôm nay field of taxation is regulated as per Clause 5, Article 6 ofCircular 19/2021/TT-BTC:

- vtv5 trực tiếp bóng đá hôm nay storage of e-records in taxation is executed according to time limits prescribed by law similar to paper records, conducive to vtv5 trực tiếp bóng đá hôm nay environment, conditions of e-storage, compliant with relevant legal stipulations on archives, and ensuring vtv5 trực tiếp bóng đá hôm nay conditions prescribed in Clause 1, Article 15 of vtv5 trực tiếp bóng đá hôm nayxem bóng đá trực tiếp nhà cái.

- In cases where e-records exceed vtv5 trực tiếp bóng đá hôm nay regulatory storage duration but relate to vtv5 trực tiếp bóng đá hôm nay integrity of vtv5 trực tiếp bóng đá hôm nay information system and ongoing e-records, they must continue to be preserved until vtv5 trực tiếp bóng đá hôm nay disposal of e-records does not impact other e-transactions, at which point they may be destroyed.