lịch trực tiếp bóng đá hôm nayIs a passenger bus ticket considered an invoice in Vietnam?
Is a passenger bus ticket considered an invoice in Vietnam?
Based on Clause 5 of Article 8 ofDecree 123/2020/ND-CP, specific regulations on types of invoices are provided as follows:
Type of Invoice
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- e-invoices for selling public assets are used when selling lịch trực tiếp bóng đá hôm nay following assets:
a) Public assets at agencies, organizations, units (including state-owned housing);
b) Infrastructure assets;
c) Public assets entrusted to businesses by lịch trực tiếp bóng đá hôm nay State for management without incorporating them into lịch trực tiếp bóng đá hôm nay company's state capital;
d) Assets of projects using state funds;
đ) Assets established as all-people ownership;
e) Public assets seized under lịch trực tiếp bóng đá hôm nay decision of authorized individuals or agencies;
g) Materials, supplies retrieved from handling public assets.
- e-invoices for selling national reserve goods are used when agencies or units under lịch trực tiếp bóng đá hôm nay national reserve system sell goods according to legal regulations.
- Other types of invoices include:
a) Stamps, tickets, cards with lịch trực tiếp bóng đá hôm nay form and content specified in this Decree;
b) Receipts for air transportation fees; documents collecting fees for international transportation; documents collecting fees for banking services excluding those defined at point a of this clause formed following international practice and relevant legal provisions.
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Thus, according to lịch trực tiếp bóng đá hôm nay above regulation, a passenger bus ticket is considered a type of invoice.
Is a passenger bus ticket considered an invoice in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
What are prohibited acts in issuing invoices in Vietnam?
According to Article 5 ofDecree 123/2020/ND-CP, prohibited acts in issuing invoices are regulated as follows:
- For tax officials
+ Cause inconvenience and difficulty for organizations or individuals purchasing invoices, receipts;
+ Engage in acts of concealment or collusion allowing organizations or individuals to use invoices and receipts unlawfully;
+ Accept bribes during inspections and audits related to invoices.
- For organizations, individuals selling, providing goods or services, and those with related rights and obligations
+ Commit fraudulent acts such as unauthorized use of invoices, unlawful usage of invoices;
+ Obstruct tax officials in lịch trực tiếp bóng đá hôm nay execution of their duties, specifically actions that harm lịch trực tiếp bóng đá hôm nay health and dignity of tax officials during invoice and receipt inspections;
+ Unauthorized access, alteration, destruction of information systems concerning invoices and receipts;
+ Offer bribes or perform other acts related to invoices and receipts for illicit gain.
Vietnam: What is an e-invoice?
Based on Clause 2 of Article 3 ofDecree 123/2020/ND-CPregarding e-invoices:
An e-invoice is an invoice with or without a tax authority code presented in an e-data format by lịch trực tiếp bóng đá hôm nay seller of goods or services, made using e-means to record sales information in accordance with legal provisions on accounting and taxation. It includes invoices generated from cash registers connected for e-data transfer to lịch trực tiếp bóng đá hôm nay tax authority, wherein:
- An e-invoice with a tax authority code is one for which lịch trực tiếp bóng đá hôm nay tax authority has issued a code before lịch trực tiếp bóng đá hôm nay seller dispatches it to lịch trực tiếp bóng đá hôm nay purchaser.
- lịch trực tiếp bóng đá hôm nay tax authority code on an e-invoice includes a transaction number, a unique series generated by lịch trực tiếp bóng đá hôm nay tax authority's system, and a code string encoded by lịch trực tiếp bóng đá hôm nay tax authority based on seller information on lịch trực tiếp bóng đá hôm nay invoice.
- An e-invoice without a tax authority code is an e-invoice sent by lịch trực tiếp bóng đá hôm nay seller to lịch trực tiếp bóng đá hôm nay purchaser that does not have a tax authority code.
Vietnam: How many components does lịch trực tiếp bóng đá hôm nay e-invoice format include?
According to Clause 2 of Article 12 ofDecree 123/2020/ND-CP, lịch trực tiếp bóng đá hôm nay components of an e-invoice are regulated as follows:
e-Invoice Format
- lịch trực tiếp bóng đá hôm nay e-invoice format is a technical standard that specifies data types and data length for fields serving lịch trực tiếp bóng đá hôm nay transmission, receipt, storage, and display of e-invoices. lịch trực tiếp bóng đá hôm nay e-invoice format uses XML (eXtensible Markup Language) for data exchange among IT systems.
- lịch trực tiếp bóng đá hôm nay e-invoice format comprises two components: one containing transaction data of lịch trực tiếp bóng đá hôm nay e-invoice and another containing digital signature data. For e-invoices with a tax authority code, an additional component contains data related to lịch trực tiếp bóng đá hôm nay tax code.
- lịch trực tiếp bóng đá hôm nay General Department of Taxation establishes and publishes components containing transaction data of e-invoices, components containing digital signature data, and provides tools for displaying contents of e-invoices according to this Decree.
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Therefore, based on lịch trực tiếp bóng đá hôm nay above regulation, lịch trực tiếp bóng đá hôm nay e-invoice format includes two components: one containing lịch trực tiếp bóng đá hôm nay e-invoice transaction data and another containing lịch trực tiếp bóng đá hôm nay digital signature data.
Additionally, for e-invoices with a tax authority code, there is an extra component containing data related to lịch trực tiếp bóng đá hôm nay tax authority code.
