When is xoilac tv trực tiếp bóng đá hôm nay invoicing time for service provision in Vietnam?
When is xoilac tv trực tiếp bóng đá hôm nay invoicing time for service provision in Vietnam?
According to Article 9 ofDecree No. 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay time for issuing invoices is regulated as follows:
Time for issuing invoices
1. xoilac tv trực tiếp bóng đá hôm nay time for issuing invoices for xoilac tv trực tiếp bóng đá hôm nay sale of goods (including xoilac tv trực tiếp bóng đá hôm nay sale of state assets, confiscated assets, surrendered national reserves, and national reserve goods) is xoilac tv trực tiếp bóng đá hôm nay time of transfer of ownership or right to use xoilac tv trực tiếp bóng đá hôm nay goods to xoilac tv trực tiếp bóng đá hôm nay buyer, regardless of whether payment has been received.
2. xoilac tv trực tiếp bóng đá hôm nay time for issuing invoices for service provision is xoilac tv trực tiếp bóng đá hôm nay time of completion of service provision, regardless of whether payment has been received. In cases where xoilac tv trực tiếp bóng đá hôm nay service provider collects payment before or during xoilac tv trực tiếp bóng đá hôm nay service provision, xoilac tv trực tiếp bóng đá hôm nay time for issuing xoilac tv trực tiếp bóng đá hôm nay invoice is xoilac tv trực tiếp bóng đá hôm nay time of payment collection (excluding cases of deposit or advance payment to secure xoilac tv trực tiếp bóng đá hôm nay execution of service provision contracts such as accounting, auditing, financial consulting, taxation; valuation; survey, technical design; supervisory consultancy; construction investment project formulation).
3. In cases of multiple deliveries or staged handovers of service items or processes, an invoice must be issued for each delivery or handover according to xoilac tv trực tiếp bóng đá hôm nay volume or value of xoilac tv trực tiếp bóng đá hôm nay goods or services delivered.
Thus,xoilac tv trực tiếp bóng đá hôm nay time to issue an invoice for service provision is when xoilac tv trực tiếp bóng đá hôm nay service is completed, regardless of whether payment has been received.
What is xoilac tv trực tiếp bóng đá hôm nay specific invoicing time for service provision in large quantities in Vietnam?
According to Clause 4, Article 9 ofDecree No. 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay time for issuing invoices in specific cases is regulated as follows:
Time for issuing invoices
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4. xoilac tv trực tiếp bóng đá hôm nay time for issuing invoices in specific cases is as follows:
a) For cases where services are provided in large quantities, occurring frequently, requiring time for data verification between xoilac tv trực tiếp bóng đá hôm nay service provider and xoilac tv trực tiếp bóng đá hôm nay customer or partner, such as direct support services for air transportation, supply of aviation fuel to airlines, electricity supply activities (except as specified in point h of this clause), water, television services, postal services (including agency services, collection and expenditure services), telecommunication services (including value-added telecommunication services), logistics services, information technology services (except as regulated in point b of this clause) sold on a specified periodic basis, xoilac tv trực tiếp bóng đá hôm nay time for issuing xoilac tv trực tiếp bóng đá hôm nay invoice is xoilac tv trực tiếp bóng đá hôm nay time of completion of data verification between parties but not later than xoilac tv trực tiếp bóng đá hôm nay 7th of xoilac tv trực tiếp bóng đá hôm nay month following xoilac tv trực tiếp bóng đá hôm nay month in which xoilac tv trực tiếp bóng đá hôm nay service provision occurred or no later than 7 days from xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay agreed period. xoilac tv trực tiếp bóng đá hôm nay agreed period as a basis for calculating xoilac tv trực tiếp bóng đá hôm nay quantity of goods and services provided is based on xoilac tv trực tiếp bóng đá hôm nay agreement between xoilac tv trực tiếp bóng đá hôm nay goods and services provider and xoilac tv trực tiếp bóng đá hôm nay buyer.
b) For telecommunication services (including value-added telecommunication services), information technology services (including payment intermediary services on xoilac tv trực tiếp bóng đá hôm nay telecommunication and IT platforms) that require connection data verification among service business establishments, xoilac tv trực tiếp bóng đá hôm nay time for issuing invoices is xoilac tv trực tiếp bóng đá hôm nay completion of data verification on service charges according to economic contracts among service business establishments but not later than 2 months from xoilac tv trực tiếp bóng đá hôm nay month of service charge occurrence.
In case of providing telecommunication services (including value-added telecommunication services) through selling prepaid cards, charging a network fee when xoilac tv trực tiếp bóng đá hôm nay customer registers using xoilac tv trực tiếp bóng đá hôm nay service and xoilac tv trực tiếp bóng đá hôm nay customer does not require a VAT invoice or does not provide a name, address, tax code, at xoilac tv trực tiếp bóng đá hôm nay end of each day or periodically in xoilac tv trực tiếp bóng đá hôm nay month, xoilac tv trực tiếp bóng đá hôm nay service business establishment issues a general VAT invoice recording xoilac tv trực tiếp bóng đá hôm nay total revenue generated from each service where xoilac tv trực tiếp bóng đá hôm nay buyer does not take an invoice or does not provide name, address, tax code.
c) For construction and installation activities, xoilac tv trực tiếp bóng đá hôm nay time for issuing xoilac tv trực tiếp bóng đá hôm nay invoice is xoilac tv trực tiếp bóng đá hôm nay time of acceptance, handover of xoilac tv trực tiếp bóng đá hôm nay construction project, project item, completed construction volume, regardless of whether payment has been received.
Thus,for xoilac tv trực tiếp bóng đá hôm nay issuance of invoices in cases of providing services in large quantities, xoilac tv trực tiếp bóng đá hôm nay time for issuing xoilac tv trực tiếp bóng đá hôm nay invoice is upon completion of data verification between parties, but not later than xoilac tv trực tiếp bóng đá hôm nay 7th of xoilac tv trực tiếp bóng đá hôm nay month after xoilac tv trực tiếp bóng đá hôm nay service provision month or no more than 7 days from xoilac tv trực tiếp bóng đá hôm nay end of xoilac tv trực tiếp bóng đá hôm nay agreed period.
xoilac tv trực tiếp bóng đá hôm nay agreed period to serve as a basis for calculating xoilac tv trực tiếp bóng đá hôm nay quantity of goods or services provided is based on xoilac tv trực tiếp bóng đá hôm nay agreement between xoilac tv trực tiếp bóng đá hôm nay seller or service provider and xoilac tv trực tiếp bóng đá hôm nay buyer.
When is xoilac tv trực tiếp bóng đá hôm nay invoicing time for service provision in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What is xoilac tv trực tiếp bóng đá hôm nay penalty for issuing e-invoices at incorrect times in Vietnam?
According to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 24 ofDecree No. 125/2020/ND-CP, Clause 4 is supplemented by Clause 3, Article 1 ofDecree No. 102/2021/ND-CP, stated as follows:
Penalty for violations concerning xoilac tv trực tiếp bóng đá hôm nay issuance of invoices when selling goods or services
1. A warning for xoilac tv trực tiếp bóng đá hôm nay following acts:
a) Issuing invoices at incorrect times but does not result in delayed tax obligation fulfillment and has mitigating circumstances;
b) Continuously issuing invoices from smaller to larger numbers but in different books (using a book with a larger serial number and not yet using a book with a smaller serial number) and xoilac tv trực tiếp bóng đá hôm nay organization or individual, upon detection, has canceled xoilac tv trực tiếp bóng đá hôm nay books with smaller serial numbers;
c) Issuing xoilac tv trực tiếp bóng đá hôm nay wrong type of invoice according to xoilac tv trực tiếp bóng đá hôm nay provisions that have been given to xoilac tv trực tiếp bóng đá hôm nay buyer or have been declared tax, but xoilac tv trực tiếp bóng đá hôm nay seller and buyer discover xoilac tv trực tiếp bóng đá hôm nay incorrect invoice issuance and reissue xoilac tv trực tiếp bóng đá hôm nay correct type according to regulations before xoilac tv trực tiếp bóng đá hôm nay competent authority announces xoilac tv trực tiếp bóng đá hôm nay decision to inspect or audit at xoilac tv trực tiếp bóng đá hôm nay taxpayer’s office and does not affect xoilac tv trực tiếp bóng đá hôm nay determination of tax obligations.
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3. A fine ranging from VND 3,000,000 to VND 5,000,000 for issuing invoices at incorrect times that do not lead to delayed tax obligation fulfillment, except for xoilac tv trực tiếp bóng đá hôm nay case specified at point a, clause 1 of this Article.
4. A fine ranging from VND 4,000,000 to VND 8,000,000 for any of xoilac tv trực tiếp bóng đá hôm nay following acts:
a) Issuing invoices at incorrect times according to regulations concerning sales invoices and service provision, except as specified at point a, clause 1, and clause 3 of this Article;
b) Issuing invoices not in sequential order from smaller to larger numbers as regulated, except for warning at point b, clause 1 of this Article;
c) Issuing invoices with dates prior to purchasing invoices from xoilac tv trực tiếp bóng đá hôm nay tax authority;
d) Issuing xoilac tv trực tiếp bóng đá hôm nay wrong type of invoice according to xoilac tv trực tiếp bóng đá hôm nay legal provisions on sales and service provision invoices that have been given to xoilac tv trực tiếp bóng đá hôm nay buyer or declared tax, except for warning at point c, clause 1 of this Article;
đ) Issuing e-invoices without notification of acceptance by xoilac tv trực tiếp bóng đá hôm nay tax authority or before xoilac tv trực tiếp bóng đá hôm nay tax authority accepts xoilac tv trực tiếp bóng đá hôm nay use of e-invoices with or without a code;
e) Issuing invoices for goods and services during business suspension, except for issuing invoices to deliver to customers for executing contracts signed before xoilac tv trực tiếp bóng đá hôm nay business suspension notice;
g) Issuing e-invoices from cash registers or other methods without connecting and transferring e-data to xoilac tv trực tiếp bóng đá hôm nay tax authority.
h) Issuing invoices without fully recording xoilac tv trực tiếp bóng đá hôm nay mandatory contents on xoilac tv trực tiếp bóng đá hôm nay invoice as required.
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6. Remedial measures: Compulsory issuance of invoices according to regulations for xoilac tv trực tiếp bóng đá hôm nay act specified at point d, clause 4, and clause 5 of this Article when requested by xoilac tv trực tiếp bóng đá hôm nay buyer.
Thus,xoilac tv trực tiếp bóng đá hôm nay issuance of invoices at incorrect times may result in a penalty up to 8 million VND.
Additionally, there will be remedial measures, which include compulsory issuance of invoices according to regulations.
