When is lịch trực tiếp bóng đá hôm nay invoicing time for organizations trading real estate in Vietnam?
When is lịch trực tiếp bóng đá hôm nay invoicing time for organizations trading real estate in Vietnam?
According to point d, clause 4, Article 9 ofDecree 123/2020/ND-CP, regulations on lịch trực tiếp bóng đá hôm nay time of invoice issuance are as follows:
Time of Invoice Issuance
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- lịch trực tiếp bóng đá hôm nay time of invoice issuance for specific cases is as follows:
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c) For construction and installation activities, lịch trực tiếp bóng đá hôm nay invoice is issued at lịch trực tiếp bóng đá hôm nay time of acceptance and handover of lịch trực tiếp bóng đá hôm nay work, work item, or completed construction/installation volume, regardless of whether lịch trực tiếp bóng đá hôm nay payment has been received.
d) For organizations trading real estate, infrastructure construction, housing construction for sale or transfer:
d.1) In cases where ownership or usage rights have not been transferred: If payments are collected according to lịch trực tiếp bóng đá hôm nay project implementation schedule or lịch trực tiếp bóng đá hôm nay payment schedule stated in lịch trực tiếp bóng đá hôm nay contract, lịch trực tiếp bóng đá hôm nay invoice is issued on lịch trực tiếp bóng đá hôm nay date of payment or according to lịch trực tiếp bóng đá hôm nay payment agreement in lịch trực tiếp bóng đá hôm nay contract.
d.2) In cases where ownership or usage rights have been transferred: lịch trực tiếp bóng đá hôm nay time of invoice issuance is as stipulated in clause 1 of this Article.
đ) For businesses that purchase air transportation services exported through websites and e-commerce systems, lịch trực tiếp bóng đá hôm nay invoice must be issued following international practices, no later than 5 days following lịch trực tiếp bóng đá hôm nay issuance of air transport service documents via lịch trực tiếp bóng đá hôm nay website and e-commerce system.
e) For activities of oil exploration, extraction, and crude oil processing: lịch trực tiếp bóng đá hôm nay invoice issuance time for selling crude oil, condensate, and products processed from crude oil (including product customization activities as per commitments with lịch trực tiếp bóng đá hôm nay Government of Vietnam) is when lịch trực tiếp bóng đá hôm nay buyer and seller determine lịch trực tiếp bóng đá hôm nay official selling price, regardless of payment status.
For lịch trực tiếp bóng đá hôm nay sale of natural gas, associated gas, or coal gas delivered by pipeline to lịch trực tiếp bóng đá hôm nay buyer, lịch trực tiếp bóng đá hôm nay invoice is issued when lịch trực tiếp bóng đá hôm nay buyer and seller determine lịch trực tiếp bóng đá hôm nay monthly gas delivery volume but no later than 7 days after lịch trực tiếp bóng đá hôm nay seller sends lịch trực tiếp bóng đá hôm nay monthly gas delivery notice.
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Thus, lịch trực tiếp bóng đá hôm nay invoice issuance time for organizations trading real estate is as follows:
- In cases where ownership or usage rights have not been transferred: If payments are collected according to lịch trực tiếp bóng đá hôm nay project implementation schedule or lịch trực tiếp bóng đá hôm nay payment schedule stated in lịch trực tiếp bóng đá hôm nay contract, lịch trực tiếp bóng đá hôm nay invoice is issued on lịch trực tiếp bóng đá hôm nay date of payment or according to lịch trực tiếp bóng đá hôm nay payment agreement in lịch trực tiếp bóng đá hôm nay contract.
- In cases where ownership or usage rights have been transferred: lịch trực tiếp bóng đá hôm nay invoice is issued at lịch trực tiếp bóng đá hôm nay time of transfer of ownership or usage rights to lịch trực tiếp bóng đá hôm nay buyer, regardless of payment status.
When is lịch trực tiếp bóng đá hôm nay invoicing time for organizations trading real estate in Vietnam?(Image from Internet)
What are regulations on storage and retention of invoices in Vietnam?
According to Article 6 ofDecree 123/2020/ND-CP, lịch trực tiếp bóng đá hôm nay regulations on lịch trực tiếp bóng đá hôm nay storage and retention of invoices are as follows:
- Invoices are stored and retained ensuring:
+ Safety, security, integrity, completeness, and that they are not altered or incorrect during lịch trực tiếp bóng đá hôm nay entire retention period;
+ retention for lịch trực tiếp bóng đá hôm nay correct and full duration as prescribed by accounting law.
- Electronic invoices are stored and retained by electronic means. Organizations, agencies, and individuals have lịch trực tiếp bóng đá hôm nay right to select and apply a method of preserving and storing electronic invoices suitable to their activities and technological capabilities. Electronic invoices and documents must be readily printable or retrievable upon request.
- Invoices printed or self-printed by tax authorities must be stored and retained according to lịch trực tiếp bóng đá hôm nay following requirements:
+ Unissued invoices must be retained and stored in a warehouse in accordance with document storage policies.
+ Issued invoices in accounting units are retained according to lịch trực tiếp bóng đá hôm nay regulations for preserving accounting documents.
+ Issued invoices in organizations, households, or individuals not operating as accounting units are retained and stored as their own assets.
What are prohibited acts related to invoices in Vietnam?
According to Article 5 ofDecree 123/2020/ND-CPregarding prohibited acts related to invoices:
- For tax officials:
+ Causing inconvenience or difficulty for organizations and individuals purchasing invoices and documents;
+ Engaging in cover-up or collusion with organizations or individuals to use unlawful invoices and documents;
+ Accepting bribes during invoice inspection or examination.
- For organizations or individuals selling, supplying goods, services, and those with related rights and obligations:
+ Engaging in fraudulent acts such as using unlawful invoices or unlawfully using invoices;
+ Obstructing tax officials in their official duties, specifically acts that harm lịch trực tiếp bóng đá hôm nay health or dignity of tax officials during invoice inspection or examination;
+ Unauthorized access, alteration, or destruction of information systems related to invoices and documents;
+ Offering bribes or engaging in other acts related to invoices and documents for unlawful gain.
