Bảng tổng hợp dữ liệu vtv5 trực tiếp bóng đá hôm nay tử đã gửi cơ quan thuế có sai sót thì phải xử lý như thế
How to handle errors in the e-invoice datasheetssent to bóng đá hôm nay trực tiếp authorities in Vietnam?
The handling of errors in the e-invoice datasheets sent to bóng đá hôm nay trực tiếp authorities is regulated under Article 7 ofCircular 78/2021/TT-BTCas follows:
- In cases where the e-invoice already issued has errors and needs to be reissued with a tax authority code or requires correction or replacement as per legal regulations, the seller must notify the adjustment for each erroneous invoice or notify the adjustment for multiple erroneous e-invoices and send this notification to bóng đá hôm nay trực tiếp authority in accordance with legal regulations.
bóng đá hôm nay trực tiếp notification can be sent at any time but no later than bóng đá hôm nay trực tiếp final day of bóng đá hôm nay trực tiếp VAT declaration period in which bóng đá hôm nay trực tiếp e-invoice adjustment arises;
- If the seller issues an invoice when collecting payment in advance or during service provision, and subsequently there arises a cancellation or termination of the service provision, the seller must cancel the issued e-invoice and notify bóng đá hôm nay trực tiếp authority about the invoice cancellation as per legal regulations.
- If errors are found in an issued e-invoice and have been handled through correction or replacement, and further errors are discovered, bóng đá hôm nay trực tiếp seller will apply bóng đá hôm nay trực tiếp same handling method used for bóng đá hôm nay trực tiếp initial error;
- Within the legal notification deadline, the seller must notify bóng đá hôm nay trực tiếp authority about the inspection of the erroneous issued e-invoice, clearly stating the basis for inspection as Tax Authority Notification Form No. 01/TB-RSDT (including the notification number and date);
- In cases where, according to regulations, bóng đá hôm nay trực tiếp e-invoice is created without an invoice form symbol, invoice symbol, or erroneous invoice number, bóng đá hôm nay trực tiếp seller only performs adjustments without canceling or replacing;
- Specifically, for value errors on bóng đá hôm nay trực tiếp invoice: adjust upward (positive sign) or adjust downward (negative sign) in accordance with bóng đá hôm nay trực tiếp actual adjustment.
How to handle errors in the e-invoice datasheets sent to bóng đá hôm nay trực tiếp authorities in Vietnam? (Image from the Internet)
What is an e-invoice in Vietnam?
Pursuant to Clause 2, Article 3 ofDecree 123/2020/ND-CP, it is regulated as follows:
Terminology Explanation
In this Decree, bóng đá hôm nay trực tiếp following terms are understood as follows:
- Invoice is an accounting record created by organizations or individuals selling goods or providing services, recording the sale of goods or provision of services. Invoices are presented in the form of e-invoices or invoices printed by bóng đá hôm nay trực tiếp authority.
- e-Invoice is an invoice with or without a tax authority code, presented in e-data format by organizations or individuals selling goods or providing services, using e-means to record information about goods sales or service provision in accordance with the laws on accounting and tax, including cases where the invoice is generated from a cash register linked for e-data transfer to bóng đá hôm nay trực tiếp authority, where:
a) An e-Invoice with a tax authority code is an e-invoice coded by bóng đá hôm nay trực tiếp authority before the seller sends it to the buyer.
bóng đá hôm nay trực tiếp authority code on the e-invoice includes a transaction number as a unique sequence generated by bóng đá hôm nay trực tiếp authority’s system and a string of characters encoded by bóng đá hôm nay trực tiếp authority based on the seller's information on the invoice.
b) An e-Invoice without a tax authority code is an e-invoice issued by bóng đá hôm nay trực tiếp seller to bóng đá hôm nay trực tiếp buyer, not including a tax authority code.
- Printed Invoices by bóng đá hôm nay trực tiếp Authority are paper invoices printed by bóng đá hôm nay trực tiếp authority for sale to organizations and individuals who qualify for purchasing invoices from bóng đá hôm nay trực tiếp authority, for use when selling goods or providing services as stipulated in Article 23 of this Decree.
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Therefore, an e-invoice is an invoice with or without a tax authority code presented in e-data format by the organization or individual selling goods or providing services, using e-means to record information on goods sales or service provision as per accounting and tax laws, including cases where the invoice is generated from a cash register linked for e-data transfer with bóng đá hôm nay trực tiếp authority.
What are prohibited actsin bóng đá hôm nay trực tiếp field of invoices and records in Vietnam?
According to Article 5 ofDecree 123/2020/ND-CP, bóng đá hôm nay trực tiếp prohibited acts in bóng đá hôm nay trực tiếp field of invoices and records include:
(1) Concerning Tax Officials
- Causing inconvenience or difficulties for organizations or individuals purchasing invoices or records;
- Engaging in acts of concealment or collusion with organizations or individuals to misuse invoices or records;
- Accepting bribes during invoice inspection or examination.
(2) Concerning Organizations, Individuals Selling Goods, Providing Services, and Those with Rights and Obligations Related
- Engaging in fraudulent acts such as misusing invoices or records illegally;
- Obstructing tax officials in bóng đá hôm nay trực tiếp performance of their duties, specifically acts that harm bóng đá hôm nay trực tiếp health or dignity of tax officials during invoice inspection or examination;
- Illegally accessing, altering, destroying invoice or record information systems;
- Offering bribes or engaging in other acts related to invoices or records for illicit benefits.
