Doanh nghiệp cung cấp dịch vụ T-VAN có cung cấp dịch vụ trực tiếp bóng đá hôm nay điện tử không?

What are 4 prohibited acts related to invoices and records for enterprises xem bóng đá trực tiếp nhà cái Vietnam?

Based on Article 5 ofDecree 123/2020/ND-CPregulations are as follows:

Prohibited acts related to invoices and records

1. For tax officials

a) Causing trouble and difficulties for organizations and individuals coming to buy invoices and documents;

b) Having acts of shielding, colluding with organizations and individuals to use illegal invoices and documents;

c) Accepting bribes during inspection and examination of invoices.

2. For organizations and individuals selling, providing goods and services, and those with related rights and obligations

a) Engaging xem bóng đá trực tiếp nhà cái fraudulent acts such as using illegal invoices, illegally using invoices;

b) Obstructing tax officials xem bóng đá trực tiếp nhà cái the performance of official duties, specifically acts of obstruction causing harm to the health and dignity of tax officials during inspection and examination of invoices and documents;

c) Unauthorized access, alteration, or destruction of the information system regarding invoices and documents;

d) Giving bribes or engaging xem bóng đá trực tiếp nhà cái other acts related to invoices and documents for illicit gain.

Thus, the 4 Prohibited acts related to invoices and records include:

[1] Engaging xem bóng đá trực tiếp nhà cái fraudulent acts such as using illegal invoices, illegally using invoices;

[2] Obstructing tax officials xem bóng đá trực tiếp nhà cái the performance of official duties, specifically acts of obstruction causing harm to the health and dignity of tax officials during inspection and examination of invoices and documents;

[3] Unauthorized access, alteration, or destruction of the information system regarding invoices and documents;

[4] Giving bribes or engaging xem bóng đá trực tiếp nhà cái other acts related to invoices and documents for illicit gain.

Does a T-VAN service provider provide e-invoice services xem bóng đá trực tiếp nhà cái Vietnam? (Image from Internet)

Does a T-VAN service provider providee-invoice services xem bóng đá trực tiếp nhà cái Vietnam?

Based on Article 41 ofCircular 19/2021/TT-BTCregulations are as follows:

Selection of T-VAN service providers and System Connection of T-VAN service providers with the e-Portal of the General Department of Taxation

1. The enterprise selected as a T-VAN service provider is an enterprise as prescribed xem bóng đá trực tiếp nhà cái Clause 1, Article 15 of Decree 165/2018/ND-CP.

2. Conditions for T-VAN service providers to ensure the quality of e-tax services provided to taxpayers, ensuring connectivity requirements with the Portal of the General Department of Taxation, and ensuring safety and confidentiality of information xem bóng đá trực tiếp nhà cái the network environment.

a) With respect to the subject: Having experience xem bóng đá trực tiếp nhà cái constructing information technology solutions and e-data exchange solutions between organizations. Having at least 3 years of operation xem bóng đá trực tiếp nhà cái the field of information technology.

b) Regarding finance

Having sufficient financial capacity to set up technical equipment systems, organize and maintain operations appropriate to the service provision scale and meet technical requirements at Point d of this clause; having a deposit at a bank operating xem bóng đá trực tiếp nhà cái Vietnam or having a guarantee letter from a bank operating xem bóng đá trực tiếp nhà cái Vietnam of not less than 5 billion VND, or purchasing insurance to resolve risks and potential compensations that may occur xem bóng đá trực tiếp nhà cái the process of providing services and covering costs for receiving and maintaining the enterprise's database during T-VAN service provision.

c) Regarding personnel

c.1) Having at least 5 technical staff with a university degree xem bóng đá trực tiếp nhà cái information technology, ensuring practical experience xem bóng đá trực tiếp nhà cái network management, system security of e-data exchange, database management, and being knowledgeable about tax law.

c.2) Having technical staff regularly supervising and checking 24 hours a day and 7 days a week, including holidays, to maintain system operations and support users of e-tax services through T-VAN.

d) Regarding technology

d.1) Having equipment and technological systems to ensure service provision to taxpayers and connection with the e-Portal of the General Department of Taxation according to the correct technical connection standards of the General Department of Taxation, ensuring online operation 24 hours a day and 7 days a week.

d.2) Having a backup equipment and technological system located at a backup center at least 20 kilometers away from the main data center ready to operate when the main system encounters issues. Having online data backup, data retrieval procedures; recovery time for data is a maximum of 8 hours from the time the system encounters a problem.

d.3) Having the capability to detect, warn, and prevent unauthorized accesses and various forms of attacks xem bóng đá trực tiếp nhà cái the network environment to ensure the confidentiality and integrity of data exchanges between participating parties, with measures to control transactions with taxpayers and tax authorities.

e) xem bóng đá trực tiếp nhà cái case a T-VAN service provider offers e-invoice services, it must meet the conditions of an organization providing e-invoice services as prescribed xem bóng đá trực tiếp nhà cái the current documents.

Thus,a T-VAN service provider will offer e-invoice services.

However, it must meet the conditions of an organization providing e-invoice services as prescribed xem bóng đá trực tiếp nhà cái the current documents.

Is an enterprise required to issue an e-invoice for internal use?

Based on Article 4 ofDecree 123/2020/ND-CPregulations on invoices and documents state:

Principles of Issuing, Managing, and Using Invoices and Documents

1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods and services are used for promotion, advertisement, sample goods; goods and services used for gifts, donations, exchanges, and wages for employees and internal consumption (except for goods circulating internally for continuing the production process); goods exported xem bóng đá trực tiếp nhà cái the form of lending, borrowing, or returning) and must fully record the contents according to the regulations xem bóng đá trực tiếp nhà cái Article 10 of this Decree, xem bóng đá trực tiếp nhà cái cases using e-invoices they must follow the standard data format of the tax authority as prescribed xem bóng đá trực tiếp nhà cái Article 12 of this Decree.

....

From the above regulations, xem bóng đá trực tiếp nhà cái cases of internal consumption serving production and business (goods circulating internally to continue the production and business process of the enterprise), the enterprise is not required to issue an e-invoice.

xem bóng đá trực tiếp nhà cái cases of internal consumption not serving production and business, the enterprise must issue an e-invoice as prescribed above.