How many parts does đá bóng trực tiếp format of e-invoices have? If individual businesses no longer use tax authority-ordered printed invoices in Vietnam, how long do they have to destroy them?
Vietnam: How many parts does đá bóng trực tiếp format of e-invoices have?
Pursuant to Article 12 ofDecree 123/2020/ND-CPstipulates as follows:
Format of e-Invoices
1. đá bóng trực tiếp format of e-invoices is a technical standard specifying đá bóng trực tiếp data type, data length of information fields serving đá bóng trực tiếp transmission, storage, and display of e-invoices. đá bóng trực tiếp format of e-invoices uses đá bóng trực tiếp XML format language (XML is an abbreviation of đá bóng trực tiếp English phrase "eXtensible Markup Language" created with đá bóng trực tiếp purpose of sharing e-data between information technology systems).
2. đá bóng trực tiếp format of e-invoices consists of two components: a component containing đá bóng trực tiếp business data of đá bóng trực tiếp e-invoice and a component containing đá bóng trực tiếp digital signature data. For e-invoices with codes from đá bóng trực tiếp tax authority, there is an additional component containing data related to đá bóng trực tiếp tax authority code.
3. đá bóng trực tiếp General Department of Taxation develops and announces đá bóng trực tiếp business data component of đá bóng trực tiếp e-invoice, đá bóng trực tiếp digital signature data component, and provides đá bóng trực tiếp tool to display đá bóng trực tiếp contents of đá bóng trực tiếp e-invoice according to đá bóng trực tiếp regulation of this Decree.
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Thus,it can be seen that đá bóng trực tiếp format of e-invoices will have 2 components [1] a component containing đá bóng trực tiếp business data of đá bóng trực tiếp e-invoice and [2] a component containing đá bóng trực tiếp digital signature data.
*Note: For e-invoices with codes from đá bóng trực tiếp tax authority, there is an additional component containing data related to đá bóng trực tiếp tax authority code.
How many parts does đá bóng trực tiếp format of e-invoices have? If individual businesses no longer use tax authority-ordered printed invoices in Vietnam, how long do they have to destroy them? (Image from đá bóng trực tiếp Internet)
Shall e-invoices be referable after being destroyed in Vietnam?
Pursuant to clause 11, Article 3 ofDecree 123/2020/ND-CPstipulates as follows:
Interpretation of Terms
In this Decree, đá bóng trực tiếp following terms are understood as follows:
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11. Destruction of invoices and documents:
a) Destruction of e-invoices and documents is a measure to ensure e-invoices and e-documents no longer exist on đá bóng trực tiếp information system, making it impossible to access and reference đá bóng trực tiếp information contained in đá bóng trực tiếp e-invoices, e-documents.
b) Destruction of invoices printed by đá bóng trực tiếp tax authority, destruction of self-printed or printed documents is using measures such as burning, cutting, shredding, or other forms of destruction, ensuring đá bóng trực tiếp invoices and documents destroyed cannot be used again for information and data on them.
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Destruction of invoices is a measure to ensure e-invoices and e-documents no longer exist on đá bóng trực tiếp information system, making it impossible to access and reference đá bóng trực tiếp information contained in đá bóng trực tiếp e-invoices.
Thus,it can be understood that destroying e-invoices means đá bóng trực tiếp invoices will no longer exist on đá bóng trực tiếp system, thereby making it impossible to access or reference them anymore.
If individual businesses no longer use tax authority-ordered printed invoices in Vietnam, how long do they have to destroy them?
Pursuant to Article 27 ofDecree 123/2020/ND-CPstipulates as follows:
Destruction of tax authority-ordered printed invoices
1. Enterprises, economic organizations, households, and individual businesses that no longer use invoices must carry out đá bóng trực tiếp destruction of invoices. đá bóng trực tiếp deadline for invoice destruction is no later than 30 days from đá bóng trực tiếp date of notification to đá bóng trực tiếp tax authority. In cases where đá bóng trực tiếp tax authority has announced that đá bóng trực tiếp invoice is no longer valid (except in cases of notification due to tax debt enforcement measures), enterprises, economic organizations, households, individuals must destroy đá bóng trực tiếp invoice within no later than 10 days from đá bóng trực tiếp date đá bóng trực tiếp tax authority announces đá bóng trực tiếp invoice is no longer valid or from đá bóng trực tiếp date đá bóng trực tiếp lost invoice is found.
Invoices issued by accounting units are destroyed according to đá bóng trực tiếp legal provisions on accounting.
Invoices not yet issued but are evidence in legal cases shall not be destroyed but handled according to đá bóng trực tiếp legal provisions.
2. đá bóng trực tiếp destruction of invoices by enterprises, economic organizations, households, and individuals is carried out as follows:
a) Enterprises, economic organizations, households, and individuals must make an inventory of invoices to be destroyed.
b) Enterprises, economic organizations must establish an Invoice Destruction Council. đá bóng trực tiếp Invoice Destruction Council must include representatives from leadership, accounting department of đá bóng trực tiếp organization. Households, individual businesses are not required to establish a Council when destroying invoices.
c) Members of đá bóng trực tiếp Invoice Destruction Council must sign đá bóng trực tiếp invoice destruction report and are responsible before đá bóng trực tiếp law for any errors.
d) đá bóng trực tiếp invoice destruction dossier includes:
- đá bóng trực tiếp decision to establish đá bóng trực tiếp Invoice Destruction Council, except in cases of households and individual businesses;
- An inventory of invoices to be destroyed detailing: Invoice name, form symbol of đá bóng trực tiếp invoice, invoice code, quantity of invoices destroyed (from number... to number... or detailed list of each invoice number if đá bóng trực tiếp invoice numbers to be destroyed are not continuous);
- đá bóng trực tiếp invoice destruction report;
- đá bóng trực tiếp notification of invoice destruction results must include: type, symbol, quantity of invoice destroyed from number... to number, reason for destruction, date and time of destruction, method of destruction according to Form No. 02/HUY-HDG Appendix IA issued together with this Decree.
đá bóng trực tiếp invoice destruction dossier is retained by đá bóng trực tiếp enterprise, economic organization, household, individual businesses using invoices. Specifically, đá bóng trực tiếp Notification of invoice destruction results is made in 02 copies, one retained, one sent to đá bóng trực tiếp direct managing tax authority no later than 05 days from đá bóng trực tiếp date of invoice destruction.
3. Destruction of invoices by tax authorities
a) đá bóng trực tiếp Tax Authority carries out đá bóng trực tiếp destruction of invoices printed by đá bóng trực tiếp Tax Department that have been announced for issuance but not yet sold or issued but will not be used further.
b) đá bóng trực tiếp General Department of Taxation is responsible for specifying đá bóng trực tiếp process of destroying invoices printed by đá bóng trực tiếp Tax Department.
Thus,it can be seen that individual businesses who no longer use tax authority-ordered printed invoices must carry out đá bóng trực tiếp destruction no later than 30 days from đá bóng trực tiếp date of notification to đá bóng trực tiếp tax authority.
