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When shall aninvalid e-invoice be destroyed in Vietnam?

Pursuant to Clause 1, Article 27 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Destruction of printed invoices purchased from vtv2 trực tiếp bóng đá hôm nay tax authority

1. Enterprises, economic organizations, households, and individuals engaged in business activities that have invoices no longer in use must proceed with their destruction. vtv2 trực tiếp bóng đá hôm nay deadline for destroying invoices is no later than 30 days from vtv2 trực tiếp bóng đá hôm nay date of notification to vtv2 trực tiếp bóng đá hôm nay tax authority. In cases where vtv2 trực tiếp bóng đá hôm nay tax authority has notified that vtv2 trực tiếp bóng đá hôm nay invoices are invalid (except in cases of enforcement of tax debt), enterprises, economic organizations, households, and individuals engaged in business activities must destroy vtv2 trực tiếp bóng đá hôm nay invoices. vtv2 trực tiếp bóng đá hôm nay deadline for destruction is no later than 10 days from vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay tax authority announces vtv2 trực tiếp bóng đá hôm nay invoices' invalidity or from vtv2 trực tiếp bóng đá hôm nay date lost invoices are recovered.

Invoices already issued by accounting units are destroyed according to legal provisions on accounting.

Invoices not yet issued but serving as evidence in legal cases are not destroyed but handled per legal regulations.

2. Destruction of invoices by enterprises, economic organizations, households, and individual businesses is conducted as follows:

a) Enterprises, economic organizations, households, and individuals must compile an inventory list of invoices to be destroyed.

b) Enterprises and economic organizations must establish an Invoice Destruction Council. vtv2 trực tiếp bóng đá hôm nay council must include representatives from leadership and vtv2 trực tiếp bóng đá hôm nay accounting department of vtv2 trực tiếp bóng đá hôm nay organization. Households and individual businesses are not required to establish a council when destroying invoices.

c) Members of vtv2 trực tiếp bóng đá hôm nay Invoice Destruction Council must sign vtv2 trực tiếp bóng đá hôm nay destruction minutes and bear responsibility under vtv2 trực tiếp bóng đá hôm nay law for any errors.

d) vtv2 trực tiếp bóng đá hôm nay invoice destruction record includes:

- Decision to establish vtv2 trực tiếp bóng đá hôm nay Invoice Destruction Council, except for households and individual businesses;

- Inventory list of invoices to be destroyed detailing: Invoice name, invoice form number symbol, invoice symbol, number of invoices destroyed (from number... to number... or detailing each invoice number if invoice numbers to be destroyed are not sequential);

- Invoice destruction minutes;

- Notice of invoice destruction results must include: type, symbol, number of invoices destroyed from number… to number, reason for destruction, date and time of destruction, destruction method according to Form 02/HUY-HDG Appendix IA issued with this Decree.

vtv2 trực tiếp bóng đá hôm nay invoice destruction records are retained by vtv2 trực tiếp bóng đá hôm nay enterprise, economic organization, household, or individual business using vtv2 trực tiếp bóng đá hôm nay invoices. vtv2 trực tiếp bóng đá hôm nay Invoice Destruction Results Notice is prepared in two copies, one retained and one sent to vtv2 trực tiếp bóng đá hôm nay direct tax authority no later than 5 days from vtv2 trực tiếp bóng đá hôm nay date of invoice destruction.

3. Destruction of invoices by vtv2 trực tiếp bóng đá hôm nay tax authority

a) vtv2 trực tiếp bóng đá hôm nay Tax Authority destroys invoices printed by vtv2 trực tiếp bóng đá hôm nay Tax Department that have been published but not sold or issued but will no longer be used.

b) vtv2 trực tiếp bóng đá hôm nay General Department of Taxation is responsible for establishing procedures for vtv2 trực tiếp bóng đá hôm nay destruction of invoices printed by vtv2 trực tiếp bóng đá hôm nay Tax Department.

In cases where vtv2 trực tiếp bóng đá hôm nay tax authority has notified that vtv2 trực tiếp bóng đá hôm nay invoices are invalid (except in enforcement of tax debt), enterprises, economic organizations, households, and individuals engaged in business activities must destroy vtv2 trực tiếp bóng đá hôm nay invoices within no more than 10 days from vtv2 trực tiếp bóng đá hôm nay date of being notified by vtv2 trực tiếp bóng đá hôm nay tax authority or from vtv2 trực tiếp bóng đá hôm nay date lost invoices are found.

Thus,it is understood that when e-invoices are declared invalid, they must be destroyed within no more than 10 days from vtv2 trực tiếp bóng đá hôm nay notification date.

*Note: vtv2 trực tiếp bóng đá hôm nay timeframe does not apply in cases of notification due to tax debt enforcement.

When shall an invalid e-invoice be destroyed in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are vtv2 trực tiếp bóng đá hôm nay documents required to destroy e-invoices that have been declared invalid in Vietnam?

Based on Point d, Clause 2, Article 27 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay documents required to destroy e-invoices that have been declared invalid include:

[1] Decision to establish vtv2 trực tiếp bóng đá hôm nay Invoice Destruction Council, except for households and individual businesses;

[2] Inventory list of invoices to be destroyed detailing: Invoice name, invoice form number symbol, invoice symbol, number of invoices destroyed (from number... to number... or detailing individual invoice numbers if invoices to be destroyed are not consecutive);

[3] Invoice destruction minutes;

[4] Notice of invoice destruction results must include: type, symbol, number of invoices destroyed from number… to number, reason for destruction, date and time of destruction, destruction method following Form 02/HUY-HDG Appendix IA issued together withDecree 123/2020/ND-CP.

*Note: vtv2 trực tiếp bóng đá hôm nay invoice destruction records are retained by vtv2 trực tiếp bóng đá hôm nay enterprise, economic organization, household, or individual business using vtv2 trực tiếp bóng đá hôm nay invoices. vtv2 trực tiếp bóng đá hôm nay Invoice Destruction Results Notice is prepared in two copies, one retained and one sent to vtv2 trực tiếp bóng đá hôm nay direct tax authority no later than 5 days from vtv2 trực tiếp bóng đá hôm nay date of invoice destruction.

When shallthe use of e-invoices be suspended in Vietnam?

According to Clause 1, Article 16 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay cases for suspending vtv2 trực tiếp bóng đá hôm nay use of e-invoices are as follows:

Businesses, economic organizations, other organizations, households, and individuals engaged in business under vtv2 trực tiếp bóng đá hôm nay following circumstances must suspend vtv2 trực tiếp bóng đá hôm nay use of e-invoices with tax authority codes, and e-invoices without tax authority codes:

- Businesses, economic organizations, other organizations, households, and individuals terminate vtv2 trực tiếp bóng đá hôm nay validity of their tax identification number;

- Businesses, economic organizations, other organizations, households, and individuals where vtv2 trực tiếp bóng đá hôm nay tax authority has verified and announced non-operation at vtv2 trực tiếp bóng đá hôm nay registered address;

- Businesses, economic organizations, other organizations, households, and individuals inform vtv2 trực tiếp bóng đá hôm nay competent state management agency of halting business operations temporarily;

- Businesses, economic organizations, other organizations, households, and individuals receive notification from vtv2 trực tiếp bóng đá hôm nay tax authority about vtv2 trực tiếp bóng đá hôm nay suspension of e-invoice use to enforce tax debt;

- Cases involving vtv2 trực tiếp bóng đá hôm nay use of e-invoices to sell contraband, prohibited goods, counterfeit goods, or goods infringing intellectual property rights discovered and reported by competent authorities to vtv2 trực tiếp bóng đá hôm nay tax authority;

- Cases involving vtv2 trực tiếp bóng đá hôm nay creation of e-invoices for vtv2 trực tiếp bóng đá hôm nay purpose of false sales of goods, providing services to defraud funds from organizations or individuals as discovered and reported by competent authorities to vtv2 trực tiếp bóng đá hôm nay tax authority;

- Cases where vtv2 trực tiếp bóng đá hôm nay business registration authority or competent state authority requests a business to cease operations in conditional business sectors when it's found that vtv2 trực tiếp bóng đá hôm nay business does not meet vtv2 trực tiếp bóng đá hôm nay legal requirements.

Based on inspection and audit results, if vtv2 trực tiếp bóng đá hôm nay tax authority determines that a business is established for vtv2 trực tiếp bóng đá hôm nay purpose of buying, selling, or using e-invoices unlawfully or uses e-invoices unlawfully to evade taxes, vtv2 trực tiếp bóng đá hôm nay tax authority will issue a decision to suspend vtv2 trực tiếp bóng đá hôm nay use of e-invoices, and vtv2 trực tiếp bóng đá hôm nay business will be dealt with according to legal provisions.