Người bóng đá hôm nay trực tiếp thuế không cần cung cấp chứng từ bóng đá hôm nay trực tiếp thuế bằng giấy trong trường

When aretaxpayers in Vietnam not required to provide physical vtv5 trực tiếp bóng đá hôm nay payment documents?

Under Point e, Clause 7, Article 8 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019which regulates e-transactions in taxation:

E-transactions in taxation

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7. vtv5 trực tiếp bóng đá hôm nay authorities organizing electronic information systems shall have the responsibility to:

a) Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;

b) Develop, manage, operate the electronic vtv5 trực tiếp bóng đá hôm nay information receipt and processing system, ensuring security, safety, confidentiality and continuation;

c) Develop information sharing systems, provide information on amount of vtv5 trực tiếp bóng đá hôm nay paid to the state budget, on electronic vtv5 trực tiếp bóng đá hôm nay payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;

d) Update, manage, provide information on registration of electronic vtv5 trực tiếp bóng đá hôm nay transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of vtv5 trực tiếp bóng đá hôm nay and of revenues of the state budget;

dd) Process administrative vtv5 trực tiếp bóng đá hôm nay procedures electronically;

e) In case electronic documents of taxpayers are already available in databases of vtv5 trực tiếp bóng đá hôm nay authorities, vtv5 trực tiếp bóng đá hôm nay authorities and vtv5 trực tiếp bóng đá hôm nay officials shall use such data and must not request taxpayers to submit physical vtv5 trực tiếp bóng đá hôm nay dossiers or vtv5 trực tiếp bóng đá hôm nay payment documents.

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Thus, taxpayers in Vietnam are not required to provide physical vtv5 trực tiếp bóng đá hôm nay payment documents if such documents are already available in databases of vtv5 trực tiếp bóng đá hôm nay authorities, vtv5 trực tiếp bóng đá hôm nay authorities and vtv5 trực tiếp bóng đá hôm nay officials shall use such data.

When are taxpayers in Vietnam not required to provide physical vtv5 trực tiếp bóng đá hôm nay payment documents? (Image from the Internet)

What is an electronic document in Vietnam?

According to Clause 2, Article 3 ofCircular 19/2021/TT-BTCguiding electronic transactions in the field of taxation issued by the Minister of Finance, it is stated as follows:

Definitions

For the purposes of this Circular, the terms below shall be construed as follows:

1.“e-vtv5 trực tiếp bóng đá hôm nay transactions”refer to transactions conducted by organizations and individuals by electronic means within the scope of this Circular.

2.“e-document”refers to information generated, sent, received or stored by electronic means when a taxpayer, vtv5 trực tiếp bóng đá hôm nay authority or another organization or individual concerned conducts an e-vtv5 trực tiếp bóng đá hôm nay transaction.

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Therefore, an electronic document refers to information generated, sent, received or stored by electronic means when a taxpayer, vtv5 trực tiếp bóng đá hôm nay authority or another organization or individual concerned conducts an e-vtv5 trực tiếp bóng đá hôm nay transaction.

How many types of electronic documents are there in Vietnam?

According to Article 6 ofCircular 19/2021/TT-BTC, the types of electronic documents in electronic vtv5 trực tiếp bóng đá hôm nay transactions are as follows:

[1] Electronic vtv5 trực tiếp bóng đá hôm nay dossier ,including:

- Tapplications for taxpayer registration;

- vtv5 trực tiếp bóng đá hôm nay declaration dossiers; confirmations of fulfillment of vtv5 trực tiếp bóng đá hôm nay obligations;

- Tracing of vtv5 trực tiếp bóng đá hôm nay payment information;

- Procedures for offsetting overpaid vtv5 trực tiếp bóng đá hôm nay, late payment interest and fines;

- Applications for vtv5 trực tiếp bóng đá hôm nay refund; applications for vtv5 trực tiếp bóng đá hôm nay exemption, applications for vtv5 trực tiếp bóng đá hôm nay reduction; applications for late payment interest exemption; applications for late payment interest cancellation;

- Applications for vtv5 trực tiếp bóng đá hôm nay debt freezing; applications for cancellation of vtv5 trực tiếp bóng đá hôm nay, late payment interest and fine debt; applications for extension of vtv5 trực tiếp bóng đá hôm nay payment deadline; applications for payment of vtv5 trực tiếp bóng đá hôm nay debt by installments, and other electronic applications and documents prescribed in the Law on vtv5 trực tiếp bóng đá hôm nay Administration and legal documents elaborating the Law on vtv5 trực tiếp bóng đá hôm nay Administration.

[2] E-state budget payment document: the state budget payment document prescribed in Decree No. 11/2020/ND-CP in electronic form, if vtv5 trực tiếp bóng đá hôm nay is electronically paid using the service of a bank or IPSP, the state budget payment document which is the bank’s or IPSP’s transaction document must contain all information on the sample state budget payment document.

[3] Notifications, decisions and other documents of vtv5 trực tiếp bóng đá hôm nay authorities in electronic form.

[4] Electronic documents according to this clause must be e-signed as prescribed inArticle 7 ofCircular 19/2021/TT-BTC.

If an e-vtv5 trực tiếp bóng đá hôm nay dossier contains attached documents in paper form, they must be converted into e-documents as prescribed by thexem bóng đá trực tiếp nhà cái Giao dịch, Nghị định 165/2018/NĐ-CP.

Thus, there are basically 4 types of electronic documents, each comprising several sub-documents.